Change of https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2

Change description : 2026-04-06 00:15:00: The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2026 to 2027 have been added. [Guidance and regulation]

Showing diff : 2025-04-07 14:54:11.829168641 +00:00..2026-04-05 23:42:16.377629384 +00:00

Guidance

Work out the appropriate percentage for company car benefits (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
76 April 20252026 — See all updates

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 2026 to 2027

CO2 emissions (grams per km)Electric mileage range NEDC % WLTP %
0—44
1 to 50130 and above44
1 to 5070 to 12977
1 to 5040 to 691010
1 to 5030 to 391414
1 to 50less than 301616
51 to 54—1717
55 to 59—1818
60 to 64—1919
65 to 69—2020
70 to 74—2121
75 to 79—2121
80 to 84—2222
85 to 89—2323
90 to 94—2424
95 to 99—2525
100 to 104—2626
105 to 109—2727
110 to 114—2828
115 to 119—2929
120 to 124—3030
125 to 129—3131
130 to 134—3232
135 to 139—3333
140 to 144—3434
145 to 149—3535
150 to 154—3636
155 to 159—3737
160 to 164—3737
165 to 169—3737
170 and above—3737

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

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

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.

Updates to this page

Published 30 December 2019
Last updated 76 April 20252026 + show all updates

  2. The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2025 to 2026 have been added.

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Contents

Update history

2026-04-06 00:15
The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2026 to 2027 have been added.

2025-04-07 15:54
The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2025 to 2026 have been added.

2022-11-24 14:20
A link to the future rates for petrol powered and hybrid powered company cars has been added.

2022-05-31 11:25
The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2022 to 2023 have been added.