Car benefits

2024/25
2023/24
  • 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.

2024/25

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

under 30

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

    • The car benefit is calculated by multiplying the car's list price, when new, by a percentage linked to the car's CO 2 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.

    2023/24

    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

    under 30

    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