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		2
1 - 50
Electric Range:	130 or more	2
	70 – 129	5
	40 – 69	8
	30 – 39	12
	30 – 39	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