Official Statistics

Company car tax rules: 2013 to 2020

Ready reckoner of appropriate percentage for calculating car benefit charge.

Documents

Taxable benefits in kind and expenses payments: company car tax rules - 2013 to 2020

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Taxable benefits in kind and expenses payments: company car tax rules - 2013 to 2020

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Company car tax was reformed in April 2002 to an emissions-based system. The charge is calculated by applying a percentage figure (the appropriate percentage) to the list price of the car. The fuel type of the car and its CO2 emissions determine the appropriate percentage.

Published 1 April 2013
Last updated 2 March 2018 + show all updates
  1. The format of the attached table has been revised and the period of time covered has been updated. Some diesel supplement percentages have been corrected.
  2. Updated attachments.
  3. First published.