• 2022/23
  • 2021/22
  • 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. 
    • 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.

    2022/23

    CO2 emissions
    (g/km)

    % of list price taxed

    0

    2

    1–50 (split by zero-emission miles)

    More than 130

    70-129

    40-69

    30-39

    Under 30




    2

    5

    8

    12

    14

    51–54

    15

    55-59

    16

    60-64

    17

    65-69

    18

    70-74

    19

    75-79

    20

    80-84

    21

    85-89

    22

    90-94

    23

    95-99

    24

    100-104

    25

    105-109

    26

    110-114

    27

    115-119

    28

    120-124

    29

    125-129

    30

    130-134

    31

    135-139

    32

    140-144

    33

    145-149

    34

    150-154

    35

    155-159

    36

    160 and above

    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 CO 2 emissions.
    • 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.

    2021/22

    Cars registered pre 6/4/20

    Cars registered after 5/4/20

    CO 2 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

    36

    165 and above

    n/a

    37