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
24 November 2022 — 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 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.

Published 30 December 2019
Last updated 24 November 2022 + show all updates

  1. A link to the future rates for petrol powered and hybrid powered company cars has been added.

  2. The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2022 to 2023 have been added.

  3. Percentage rates for petrol-powered and hybrid-powered cars for the tax year 2021 to 2022 have been added.

  4. Percentage rates for the tax year 2020 to 2021 have been added for petrol- powered and hybrid-powered cars.

  5. First published.

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