Cars and Car Benefits

Taxable amount based on car’s list price when new.
Charge varies according to CO2 emissions in grams per kilometre.

 

CO2
g/km
%
Petrol Diesel
0-50 5 5
51-75 9 5
76-94 13 11
95-99 14 12
100-4 15 13
105-9 16 14
110-4 17 15
115-9 18 16
120-4 19 17
125-9 20 18
130-4 21 19
135-9 22 20
140-4 23 21
145-9 24 22

 

CO2
g/km
%
Petrol Diesel
150-154 25 28
155-159 26 29
160-164 27 30
165-169 28 31
170-174 29 32
175-179 30 33
180-184 31 34
185-189 32 35
190-194 33 36
195-199 34 37
200-204 35 37
205-209 36 37
210 & over 37 37

Fuel Benefit – taxable amount for private use

Multiply the CO2% used for car bene?t by £22,100

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ICAEW The Chartered Institute of Taxation ACCA IPG IR