Policy paper

CO2 emissions tables of rates

Published 24 November 2022

The tables show the results of the:

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

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 2026 to 2027

CO2 emissions (grams per km) Electric mileage range NEDC % WLTP %
0 4 4
1 to 50 130 and above 4 4
1 to 50 70 to 129 7 7
1 to 50 40 to 69 10 10
1 to 50 30 to 39 14 14
1 to 50 Less than 30 16 16
51 to 54 17 17
55 to 59 18 18
60 to 64 19 19
65 to 69 20 20
70 to 74 21 21
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 2027 to 2028

CO2 emissions (grams per km) Electric mileage range NEDC % WLTP %
0 5 5
1 to 50 130 and above 5 5
1 to 50 70 to 129 8 8
1 to 50 40 to 69 11 11
1 to 50 30 to 39 15 15
1 to 50 Less than 30 17 17
51 to 54 18 18
55 to 59 19 19
60 to 64 20 20
65 to 69 21 21
70 to 74 21 21
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

Rates that are capped

Rates for fully electric cars (0 grams per km) are capped at 5%.

Rates for ultra-low emission cars (1 to 74 grams per km) are capped at 20% for the tax year 2025 to 2026. They are capped at 21% for the tax years 2026 to 2027 and 2027 to 2028.

Rates for bands 75 to 170 grams per km and above will remain frozen for the 2026 to 2027 and 2027 to 2028 tax years.

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