Car Benefits 2022/23

  • 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) 2
Electric Range

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