Policy paper

Personal Tax: changes to bands for ultra-low emission vehicles in company car tax

This tax information and impact note explains company car tax for ultra low emission cars.



This measure introduces 11 new bands for ultra-low emission vehicles below 75 gCO2/km from 2020 to 2021 including a separate zero emission band. Some of the lowest CO2 bands are based on the ‘electric range’ of the vehicle, as well as the CO2 emissions. This is the maximum distance the vehicles can travel in pure electric mode without recharging the battery or using the combustion engine of the plug-in vehicle.

Published 5 December 2016