Guidance

Company car benefit — the appropriate percentage (480: Appendix 2)

Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol-powered and hybrid-powered company cars.

From:
HM Revenue & Customs
Published
30 December 2019
Last updated
31 May 2022 — See all updates

Ready reckoners

Where an employee has 2 or more cars made available at the same time see chapter 12, paragraph 12.37.

Petrol-powered and hybrid-powered cars for the tax year 2022 to 2023

These rates will remain frozen until the 2024 to 2025 tax year.

CO2 emissions g/km Electric mileage range NEDC % WLTP %
0 — 2 2
1 to 50 130 and above 2 2
1 to 50 70 to 129 5 5
1 to 50 40 to 69 8 8
1 to 50 30 to 39 12 12
1 to 50 less than 30 14 14
51 to 54 — 15 15
55 to 59 — 16 16
60 to 64 — 17 17
65 to 69 — 18 18
70 to 74 — 19 19
75 to 79 — 20 20
80 to 84 — 21 21
85 to 89 — 22 22
90 to 94 — 23 23
95 to 99 — 24 24
100 to 104 — 25 25
105 to 109 — 26 26
110 to 114 — 27 27
115 to 119 — 28 28
120 to 124 — 29 29
125 to 129 — 30 30
130 to 134 — 31 31
135 to 139 — 32 32
140 to 144 — 33 33
145 to 149 — 34 34
150 to 154 — 35 35
155 to 159 — 36 36
160 to 164 — 37 37
165 to 169 — 37 37
170 and above — 37 37

Petrol-powered and hybrid-powered cars for the tax year 2021 to 2022

CO2 emissions g/km Electric mileage range NEDC % WLTP %
0 — 1 1
1 to 50 130 and above 2 1
1 to 50 70 to 129 5 4
1 to 50 40 to 69 8 7
1 to 50 30 to 39 12 11
1 to 50 less than 30 14 13
51 to 54 — 15 14
55 to 59 — 16 15
60 to 64 — 17 16
65 to 69 — 18 17
70 to 74 — 19 18
75 to 79 — 20 19
80 to 84 — 21 20
85 to 89 — 22 21
90 to 94 — 23 22
95 to 99 — 24 23
100 to 104 — 25 24
105 to 109 — 26 25
110 to 114 — 27 26
115 to 119 — 28 27
120 to 124 — 29 28
125 to 129 — 30 29
130 to 134 — 31 30
135 to 139 — 32 31
140 to 144 — 33 32
145 to 149 — 34 33
150 to 154 — 35 34
155 to 159 — 36 35
160 to 164 — 37 36
165 to 169 — 37 37
170 and above — 37 37

Petrol-powered and hybrid-powered cars for the tax year 2020 to 2021

CO2 emissions g/km Electric mileage range NEDC % WLTP %
0 to 0 — 0 0
1 to 50 130 and above 2 0
1 to 50 70 to 129 5 3
1 to 50 40 to 69 8 6
1 to 50 30 to 39 12 10
1 to 50 less than 30 14 12
51 to 54 — 15 13
55 to 59 — 16 14
60 to 64 — 17 15
65 to 69 — 18 16
70 to 74 — 19 17
75 to 79 — 20 18
80 to 84 — 21 19
85 to 89 — 22 20
90 to 94 — 23 21
95 — 24 22
100 — 25 23
105 — 26 24
110 — 27 25
115 — 28 26
120 — 29 27
125 — 30 28
130 — 31 29
135 — 32 30
140 — 33 31
145 — 34 32
150 — 35 33
155 — 36 34
160 — 37 35
165 — 37 36
170 and above — 37 37

Petrol-powered cars from 6 April 2017 to 5 April 2020

CO2 emissions (g/km) 2017 to 2018 2018 to 2019 2019 to 2020
Zero 9% 13% 16%
1 to 50 9% 13% 16%
51 to 75 13% 16% 19%
76 to 94 17% 19% 22%
95 18% 20% 23%
100 19% 21% 24%
105 20% 22% 25%
110 21% 23% 26%
115 22% 24% 27%
120 23% 25% 28%
125 24% 26% 29%
130 25% 27% 30%
135 26% 28% 31%
140 27% 29% 32%
145 28% 30% 33%
150 29% 31% 34%
155 30% 32% 35%
160 31% 33% 36%
165 32% 34% 37%
170 33% 35% 37%
175 34% 36% 37%
180 35% 37% 37%
185 36% 37% 37%
190 37% 37% 37%
195 37% 37% 37%
200 37% 37% 37%
205 37% 37% 37%
210 37% 37% 37%
215 37% 37% 37%
220 and above 37% 37% 37%

Except where noted in the table, the exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km). For example, CO2 emissions of 188g/km are treated as 185g/km.

Chapter 12 Paragraph 12.29 contains details of any adjustments for cars powered by other fuels.

Published 30 December 2019
Last updated 31 May 2022 + show all updates

  1. The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2022 to 2023 have been added.

  2. Percentage rates for petrol-powered and hybrid-powered cars for the tax year 2021 to 2022 have been added.

  3. Percentage rates for the tax year 2020 to 2021 have been added for petrol- powered and hybrid-powered cars.

  4. First published.