Official Statistics

Company car tax rules: 2013 to 2020

Ready reckoner of appropriate percentage for calculating car benefit charge.

• From: HM Revenue & Customs
• Published: 1 April 2013
• Last updated: 27 June 2019
  Show all updates

  1. 27 June 2019

     Updated page to provide a link to current company car tax rules.

  2. 2 March 2018

     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.

  3. 9 July 2014

     Updated attachments.

  4. 1 April 2013

     First published.

Documents

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

PDF, 33.8 KB, 2 pages

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

MS Excel Spreadsheet, 18.7 KB

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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.

This table is no longer being updated.

Current and historic company car tax rules can be found in HMRC tax guide 480.