The tables show the results of the:

• Worldwide Harmonised Light Vehicle Test Procedure (WLTP)
• New European Driving Cycle (NEDC)

Where an employee has 2 or more cars made available at the same time, you can find out how to calculate the company car benefit charge in section 12.37.

Petrol powered and hybrid powered cars for the tax year 2025 to 2026

CO2 emissions (grams per km)	Electric mileage range	NEDC %	WLTP %
0	—	3	3
1 to 50	130 and above	3	3
1 to 50	70 to 129	6	6
1 to 50	40 to 69	9	9
1 to 50	30 to 39	13	13
1 to 50	less than 30	15	15
51 to 54	—	16	16
55 to 59	—	17	17
60 to 64	—	18	18
65 to 69	—	19	19
70 to 74	—	20	20
75 to 79	—	21	21
80 to 84	—	22	22
85 to 89	—	23	23
90 to 94	—	24	24
95 to 99	—	25	25
100 to 104	—	26	26
105 to 109	—	27	27
110 to 114	—	28	28
115 to 119	—	29	29
120 to 124	—	30	30
125 to 129	—	31	31
130 to 134	—	32	32
135 to 139	—	33	33
140 to 144	—	34	34
145 to 149	—	35	35
150 to 154	—	36	36
155 to 159	—	37	37
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 2022 to 2023

CO2 emissions (grams per 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 (grams per 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 (grams per 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 (grams per 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%

The exact CO2 figure is always rounded down to the nearest 5 grams per km — except where noted in the table. For example, CO2 emissions of 188 grams per km are treated as 185 grams per km.

Check the future rates for petrol powered and hybrid powered company cars.

Find out about details of any adjustments for cars powered by other fuels in section 12.29.