Car benefit charges are calculated by multiplying the car list price (including VAT, options and accessories fitted, delivery to retailer and number plates but excluding Vehicle Excise Duty and new vehicle first registration fee) with the percentage charge for the CO2 emissions band in which the car falls (see table below). Your annual BiK tax liability can then be calculated by multiplying this figure by your personal income tax rate (20% for Basic rate, 40% for Higher rate for 2011/2012 tax year).
9-3 SE 1.9 TTiD (130PS) Saloon (CO2 emissions —119g/km)
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