Car benefits
- 2019/20
- 2018/19
2019/20
- 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.
- For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.
2018/19
- 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.
- For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.
| CO2 emissions (g/km) (round down to nearest 5g/km for values above 95) |
% of car’s list price taxed |
|---|---|
| 0-50 | 16 |
| 51 up to 75 | 19 |
| 76 up to 94 | 22 |
| 95 | 23 |
| 100 | 24 |
| 105 | 25 |
| 110 | 26 |
| 115 | 27 |
| 120 | 28 |
| 125 | 29 |
| 130 | 30 |
| 135 | 31 |
| 140 | 32 |
| 145 | 33 |
| 150 | 34 |
| 155 | 35 |
| 160 | 36 |
| 165 and above | 37 |