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Car benefits

2020/21

  • 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.

2020/21

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

0

0

1–50

Electric range >130

70-129

40-69

30-39

<30

2

5

8

12

14

0

3

6

10

12

51–54

15

13

55-59

16

14

60-64 17 15

65-69

18

16

70-74

19

17

75-79

20 18
80-84 21 19
85-89 22 20
90-94 23 21
95-99 24 22
100-104 25 23
105-109 26 24
110-114 27 25
115-119 28 26
120-124 29 27
125-129 30 28
130-134 31 29
135-139 32 30
140-144 33 31
145-149 34 32
150-154 35 33
155-159 36 34

160-164

37

35

165-169

37

36

170 and above

37

37

2019/20

    • 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.
    • For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.
    CO2 emissions (g/km)
    (round down to nearest 5g/km for values above 95)
    % of car's list price taxed
    0-50 16
    51 up to 75 19
    76 up to 94 22
    95 23
    100 24
    105 25
    110 26
    115 27
    120 28
    125 29
    130 30
    135 31
    140 32
    145 33
    150 34
    155 35
    160 36
    165 and above 37