Car Benefits

Taxable amount based on original list price and CO2 emissions in g/km. 

Zero emission cars, no charge.

Petrol and diesel hybrids with CO2 emissions 1- 50g/km

Range in miles on electricity only < 30  30 – 39 40 – 69 70 – 129  130 +
Registered pre-6/4/20 (NEDC basis) 14% 12%  8% 5% 2%
Registered post-5/4/20 (WLTP basis)  12% 10%  6% 3% 0%

 

All non-diesel cars CO2 emission over 50 g/km 51-54g/km  55g/km & over
Registered pre-6/4/20 (NEDC basis) 15%  16%*-37%
Registered post-5/4/20 (WLTP basis) 13%  14%*- 37%

*Increased for every extra 5g/km by 1% up to the maximum 37%

Diesels not meeting RDE2 standards: add 4%, up to the maximum of 37%.

 

Fuel benefits – taxable amount for private use 20/21 19/20
CO2 % charge used for car benefit multiplied by  £24,500 £24,100
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ICAEW The Chartered Institute of Taxation ACCA IPG IR