Car, Van & Fuel Benefits

Company cars 2020-21
For cars registered after 6 April 2020
CO2 emissions (g/km)Electric Range (miles)% of car’s list price taxedCO2 emissions (g/km)Electric Range (miles)% of car’s list price taxed
0N/A0100 to 104 23
1 to 50>1300105 to 109 24
1 to 5070-1293110 to 114 25
1 to 5040-696115 to 119 26
1 to 5030-3910120 to 124 27
1 to 50<3012125 to 129 28
51 to 54 13130 to 134 29
55 to 59 14135 to 139 30
60 to 64 15140 to 144 31
65 to 69 16145 to 149 32
70 to 74 17150 to 154 33
75 to 79 18155 to 159 34
80 to 84 19160 to 164 35
85 to 89 20165 to 169 36
90 to 94 21170 and above 37
95 to 99 22   
      
For cars registered before 6 April 2020
CO2 emissions (g/km)Electric Range (miles)% of car’s list price taxedCO2 emissions (g/km)Electric Range (miles)% of car’s list price taxed
0N/A095 to 99 24
1 to 50>1302100 to 104 25
1 to 5070-1295105 to 109 26
1 to 5040-698110 to 114 27
1 to 5030-3912115 to 119 28
1 to 50<3014120 to 124 29
51 to 54 15125 to 129 30
55 to 59 16130 to 134 31
60 to 64 17135 to 139 32
65 to 69 18140 to 144 33
70 to 74 19145 to 149 34
75 to 79 20150 to 154 35
80 to 84 21155 to 159 36
85 to 89 22160 and above 37
90 to 94 23   

There is a diesel supplement of 4% (2019-20: 4%) for all for all diesel cars that are not certified to the Real Driving Emissions 2 (RDE2) standard. The diesel supplement is removed altogether for diesel cars which are certified to the RDE2 standard. The maximum rate including any diesel supplement remains at 37%.

Car fuel benefit
£24,500 × ‘appropriate percentage’ (percentage used to calculate the taxable benefit of the car for which the fuel is provided).
The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.

Van benefit per vehicle 
Van benefit£3,490
Fuel benefit£666

Disclaimer

In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually, and unintentional errors can occur, and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read – contact us first for advice on how it may affect your individual circumstances.