Car Benefits

• 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