Car Benefits

Taxable amount based on car’s list price when new

Charge varies according to CO2 emissions in g/km

For diesels that do not meet the RDE2 standards, add 4% to petrol figures below up to a maximum of 37%.

CO2 g/km 0–50 51–75 76–94 95 and above
Charge 16% 19% 22% 23%* – 37%

*Plus 1% for each extra 5g/km over 95g/km up to maximum 37%


Fuel benefits – taxable amount for private use 19/20 18/19
CO2% charge used for car benefit multiplied by £24,100 £23,400
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ICAEW The Chartered Institute of Taxation ACCA IPG IR