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Car benefits

2022/23

  • 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

2021/22

  • 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.

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

36

165 and above

n/a

37