• 2021/22
  • 2020/21

  • 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

    CO2 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 n/a
    165 and above n/a 37

  • 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

    CO2 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