Information Zone

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Car, Van and Fuel Benefits

2018/19
CO₂ emissions (gm/km) (round down to nearest 5gm/km)	% of car's list price taxed
0 to 50	13
51 to 75	16
76 to 94	19
95	20
100	21
105	22
110	23
115	24
120	25
125	26
130	27
135	28
140	29
145	30
150	31
155	32
160	33
165	34
170	35
175	36
180 and above	37

For diesel cars add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard) but maximum still 37%.
The list price includes accessories and is not subject to an upper limit.
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.
If the CO₂ figure does not end in a 5 or 0 round down to the nearest 5 or 0.

£23,400 x 'appropriate percentage'*

* Percentage used to calculate the taxable benefit of the car for which the fuel is provided.

The charge does not apply to certain environmentally friendly cars.
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.

The charges do not apply to vans if a 'restricted private use condition' is met throughout the year.

A reduced charge may be due if the van cannot in any circumstances emit CO₂ by being driven.