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.

2020/21

Cars registered pre 6/4/20

Cars registered after 5/4/20

CO 2emissions (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

60-641715

65-69

18

16

70-74

19

17

75-79

2018
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

160-164

37

35

165-169

37

36

170 and above

37

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.
  • 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
0-5016
51 up to 7519
76 up to 9422
9523
10024
10525
11026
11527
12028
12529
13030
13531
14032
14533
15034
15535
16036
165 and above37