Car Benefits 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) but the maximum is still 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 13
51 up to 75 16
76 up to 94 19
95 20
100 21
105 22
110 23
115 24
120 25
125 26
130 27
135 28
140 29
145 30
150 31
155 32
160 33
165 34
170 35
175 36
180 and above 37