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Car Benefits

  • The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO2 emissions.
  • For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard).
  • The overall maximum percentage is capped at 37%.
  • The list price includes accessories.
  • The list price is reduced for capital contributions made by the employee up to £5,000.
  • Special rules may apply to cars provided for disabled employees.

2024/25

CO2 emissions g/km % of list price taxed
0 2
1 – 50
Electric range 130 or more 2
70 – 129 5
40 – 69 8
30 – 39 12
under 30 14
51 – 54 15
55-59 16
60-64 17
65-69 18
70-74 19
75-79 20
80-84 21
85-89 22
90-94 23
95-99 24
100-104 25
105-109 26
110-114 27
115-119 28
120-124 29
125-129 30
130-134 31
135-139 32
140-144  33
145-149 34
150-154 35
155-159 36
160 and above 37
  • The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO2 emissions.
  • For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard).
  • The overall maximum percentage is capped at 37%.
  • The list price includes accessories.
  • The list price is reduced for capital contributions made by the employee up to £5,000.
  • Special rules may apply to cars provided for disabled employees.

2023/24

CO2 emissions g/km % of list price taxed
0 2
1 – 50
Electric range 130 or more 2
70 – 129 5
40 – 69 8
30 – 39 12
under 30 14
51 – 54 15
55-59 16
60-64 17
65-69 18
70-74 19
75-79 20
80-84 21
85-89 22
90-94 23
95-99 24
100-104 25
105-109 26
110-114 27
115-119 28
120-124 29
125-129 30
130-134 31
135-139 32
140-144 33
145-149 34
150-154 35
155-159 36
160 and above 37
  • The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO2 emissions.
  • For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard).
  • The overall maximum percentage is capped at 37%.
  • The list price includes accessories.
  • The list price is reduced for capital contributions made by the employee up to £5,000.
  • Special rules may apply to cars provided for disabled employees.

2022/23

CO2 emissions
(g/km)

 % of list price taxed
0 2
1–50 (split by zero-emission miles)

More than 130

70-129

40-69

30-39

Under 30

 2

5

8

12

14
51–54 15
55-59 16
60-64 17
65-69 18
70-74 19
75-79 20
80-84 21
85-89 22
90-94 23
95-99 24
100-104 25
105-109 26
110-114 27
115-119 28
120-124 29
125-129 30
130-134 31
135-139 32
140-144 33
145-149 34
150-154 35
155-159 36
160 and above 37
  • The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO2 emissions. Due to a change in the way CO2 emissions are measured different benefit percentages apply to cars registered from 6 April 2020.
  • For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard). The overall maximum percentage is capped at 37%.
  • The list price includes accessories.
  • The list price is reduced for capital contributions made by the employee up to £5,000.
  • Special rules may apply to cars provided for disabled employees.
  • For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.

 

2021/22

Cars registered pre 6/4/20

Cars registered after 5/4/20

CO 2 emissions

(g/km)

 % of list price taxed % of list price taxed
0 1 1
1–50 (split by zero-emission miles)

More than 130

70-129

40-69

30-39

Under 30

 2

5

8

12

14

 1

4

7

11

13
51–54 15 14
55-59 16 15
60-64 17 16
65-69 18 17
70-74 19 18
75-79 20 19
80-84 21 20
85-89 22 21
90-94 23 22
95-99 24 23
100-104 25 24
105-109 26 25
110-114 27 26
115-119 28 27
120-124 29 28
125-129 30 29
130-134 31 30
135-139 32 31
140-144 33 32
145-149 34 33
150-154 35 34
155-159 36 35
160-164 37 n/a
165 and above n/a 37

Tax Rates & Allowances