Car benefits
2024/25
- 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 |
|
2023/24
-
- The car benefit is calculated by multiplying the car's list price, when new, by a percentage linked to the car's CO 2 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
