Cars and Car Benefits – 2012

Taxable amount based on car’s list price when new.

Charge varies according to CO2 emissions in grams per kilometre

Taxable amount based on car’s list price when new. Charge varies according to CO2 emissions in grams per kilometre
CO2 g/km % of price
Petrol Diesel
75 or less 5 8
76-99 10 13
100-104 11 14
105-109 12 15
110-114 13 16
115-119 14 17
120-124 5 18
125-129 16 19
130-134 17 20
135-139 18 21
140-144 19 22
145-149 20 23
150-154 21 24
155-154 22 25
CO2 g/km % of price
Petrol Diesel
160-164 23 26
165-169 24 27
170-174 25 28
175-179 26 29
180-184 27 30
185-194 28 31
190-194 29 32
195-199 30 33
200-204 31 34
205-209 32 35
210-214 33 35
215-219 34 35
220 & Over 35 35
There is no taxable benefit in respect of zero emission (e.g. electric-only) cars.
Fuel Benefits – taxable amount for private use.
Multiply the CO2% used for the car benefit by £20,200
Min. charge at 5%: £1,010
Max. charge at 35%: £7,070
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