HMRC internal manual

Employment Income Manual

Car benefit calculation: step 5: appropriate percentage: tax years 2015 to 2016 onwards: ready reckoner for type A cars

Section 139 ITEPA 2003

This page relates to step 5 of the method statement in section 121(1) ITEPA 2003. See EIM24015.

The following tables show the appropriate percentages for type A cars.

Tax year 2020 to 2021

If the car was first registered on or after 6 April 2020, the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) emissions figure should be used to identify the appropriate percentage.

For cars first registered before 6 April 2020, the New European Driving Cycle (NEDC) emissions figure should be used to identify the appropriate percentage.

CO2 emissions g/km Electric mileage range NEDC (%) WLTP (%)
Zero      
1 to 50 130 and above 2  
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 to 99   24 22
100 to 104   25 23
105 to 109   26 24
110 to 114   27 25
115 to 119   28 26
120 to 124   29 27
125 to 129   30 28
130 to 134   31 29
135 to 139   32 30
140 to 144   33 31
145 to 149   34 32
150 to 154   35 33
155 to 159   36 34
160 to 164   37 35
165 to 169   37 36
170 and above   37 37

Tax years up to 2019 to 2020

CO2 emissions (g/km) (see note) 2015 to 2016 (%) 2016 to 2017 (%) 2017 to 2018 (%) 2018 to 2019 (%) 2019 to 2020 (%)
Zero 5 7 9 13 16
1 to 50 5 7 9 13 16
51 to 75 9 11 13 16 19
76 to 94 13 15 17 19 22
95 to 99 14 16 18 20 23
100 to 104 15 17 19 21 24
105 to 109 16 18 20 22 25
110 to 114 17 19 21 23 26
115 to 119 18 20 22 24 27
120 to 124 19 21 23 25 28
125 to 129 20 22 24 26 29
130 to 134 21 23 25 27 30
135 to 139 22 24 26 28 31
140 to 144 23 25 27 29 32
145 to 149 24 26 28 30 33
150 to 154 25 27 29 31 34
155 to 159 26 28 30 32 35
160 to 164 27 29 31 33 36
165 to 169 28 30 32 34 37
170 to 174 29 31 33 35 37
175 to 179 30 32 34 36 37
180 to 184 31 33 35 37 37
185 to 189 32 34 36 37 37
190 to 194 33 35 37 37 37
195 to 199 34 36 37 37 37
200 to 204 35 37 37 37 37
205 to 209 36 37 37 37 37
210 and above 37 37 37 37 37

For details of how the table is used in calculating the car benefit charge, see example EIM25020 onwards.

Diesel engine company cars

For diesel engine company cars, for tax years up to 2017 to 2018, a 3% supplement is added to the appropriate percentage up to the maximum percentage for cars (which is shown in the final row of the table above). From the tax year 2018 to 2019 onwards, the supplement to be added to the appropriate percentage for diesel cars is 4% up to the maximum percentage for cars. However, from tax year 2018 to 2019, if the diesel car is certified to meet Real Driving Emission 2 (RDE2) standard, it’s exempt from the supplement.

Euro Status

‘Euro Status’ information will be available from the Driver Vehicle Licensing Agency (DVLA). For cars manufactured after September 2018, the Online Vehicle Enquiry Service will help you identify whether a car meets Euro standard 6d. Euro standard 6d information is also available on the form V5C for cars registered from 1 September 2018. If the Euro status of the car is shown as Euro 6AJ, 6AK, 6AL, 6AM, 6AN, 6AO, 6AP, 6AQ or 6AR, the car meets Euro standard 6d.

The appropriate percentage arrived at from this table is used unless the car falls within one of the categories for which adjustments are required. There is a summary of these adjustments at EIM24730.

Note

The exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km) unless specified above. For example, CO2 emissions of 188g/km are treated as 185g/km.