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.

CO2 emissions g/km		% of list price taxed
0		3
1 - 50
Electric Range:	130 or more	3
	70 – 129	6
	40 – 69	9
	30 – 39	13
	under 30	15
51 – 54		16
55-59		17
60-64		18
65-69		19
70-74		20
75-79		20
80-84		22
85-89		23
90-94		24
95-99		25
100-104		26
105-109		27
110-114		28
115-119		29
120-124		30
125-129		32
130-134		32
135-139		33
140-144		34
145-149		35
150-154		36
155 and above		37