Factsheets and Online Resource

Car, Van and Fuel Benefits

Company cars

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.

Car fuel benefit 2018/19

£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.

Van benefit per vehicle 2018/19

  • Van benefit £3,350
  • Fuel benefit £633

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.