Car benefits

2021/22

2020/21

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.

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	n/a
165 and above	n/a	37

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.