2017/18
2016/17
- 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 add a 3% supplement but the maximum is 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.
- For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.
Car benefit 2017/18
CO2 emissions (g/km)
(round down to nearest 5g/km for values above 95) |
% of car's list price taxed |
---|---|
0-50 | 9 |
51 up to 75 | 13 |
76 up to 94 | 17 |
95 | 18 |
100 | 19 |
105 | 20 |
110 | 21 |
115 | 22 |
120 | 23 |
125 | 24 |
130 | 25 |
135 | 26 |
140 | 27 |
145 | 28 |
150 | 29 |
155 | 30 |
160 | 31 |
165 | 32 |
170 | 33 |
175 | 34 |
180 | 35 |
185 | 36 |
190 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 CO2 emissions.
- For diesel cars add a 3% supplement but the maximum is 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.
- For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.
Car Benefit 2016/17
CO2 emissions (g/km)
(round down to nearest 5g/km for values above 95) |
% of car's list price taxed |
---|---|
0-50 | 7 |
51 up to 75 | 11 |
76 up to 94 | 15 |
95 | 16 |
100 | 17 |
105 | 18 |
110 | 19 |
115 | 20 |
120 | 21 |
125 | 22 |
130 | 23 |
135 | 24 |
140 | 25 |
145 | 26 |
150 | 27 |
155 | 28 |
160 | 29 |
165 | 30 |
170 | 31 |
175 | 32 |
180 | 33 |
185 | 34 |
190 | 35 |
195 | 36 |
200 and above | 37 |