- The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO2 emissions. Due to a change in the way CO2 emissions are measured different benefit percentages apply to cars registered from 6 April 2020.
- 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.
- For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.
2020/21 |
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 | 0 | 0 |
| 1–50
Electric range >130 70-129 40-69 30-39 <30 |
2
5 8 12 14 |
0
3 6 10 12 |
| 51–54 | 15 | 13 |
| 55-59 | 16 | 14 |
| 60-64 | 17 | 15 |
| 65-69 | 18 | 16 |
| 70-74 | 19 | 17 |
| 75-79 | 20 | 18 |
| 80-84 | 21 | 19 |
| 85-89 | 22 | 20 |
| 90-94 | 23 | 21 |
| 95-99 | 24 | 22 |
| 100-104 | 25 | 23 |
| 105-109 | 26 | 24 |
| 110-114 | 27 | 25 |
| 115-119 | 28 | 26 |
| 120-124 | 29 | 27 |
| 125-129 | 30 | 28 |
| 130-134 | 31 | 29 |
| 135-139 | 32 | 30 |
| 140-144 | 33 | 31 |
| 145-149 | 34 | 32 |
| 150-154 | 35 | 33 |
| 155-159 | 36 | 34 |
| 160-164 | 37 | 35 |
| 165-169 | 37 | 36 |
| 170 and above | 37 | 37 |