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. 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 emissions

(g/km)

% of list price taxed% of list price taxed
011
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
51–541514
55-591615
60-641716
65-691817
70-741918
75-792019
80-842120
85-892221
90-942322
95-992423
100-1042524
105-1092625
110-1142726
115-1192827
120-1242928
125-1293029
130-1343130
135-1393231
140-1443332
145-1493433
150-1543534
155-1593635
160-16437n/a
165 and aboven/a37
  • 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 emissions

(g/km)

% of list price taxed% of list price taxed
000
1–50

Electric range >130

70-129

40-69

30-39

<30


2

5

8

12

14


0

3

6

10

12
51–541513
55-591614
60-641715
65-691816
70-741917
75-792018
80-842119
85-892220
90-942321
95-992422
100-1042523
105-1092624
110-1142725
115-1192826
120-1242927
125-1293028
130-1343129
135-1393230
140-1443331
145-1493432
150-1543533
155-1593634
160-1643735
165-1693736
170 and above3737