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HMRC internal manual

Employment Income Manual

Car benefit calculation Step 5, appropriate percentage, tax year 2011 to 2012 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.

This table is based on the lower thresholds of CO2 emissions for the tax year 2011 to 2012 (see EIM24650) and the relevant threshold from the tax year 2012 to 2013 onwards (EIM24655). It shows the appropriate percentages for type A cars.

It does not apply to qualifying low emissions cars (QUALECs) in the tax year 2011 to 2012 (EIM24605) or cars with CO2 emissions between 1 to 75 g/km in the tax years 2012 to 2013 to 2014 to 2015 (EIM24610). These cars have their own special rates.

CO2 emissions (g/km) (see note) 2011 to 2012 (%) 2012 to 2013 (%) 2013 to 2014 (%) 2014 to 2015 (%) 2015 to 2016 (%) 2016 to 2017 (%) 2017 to 2018 (%)
Zero         5 7 9
1 to 50 5 5 5 5 5 7 9
51 to 75 5 5 5 5 9 11 13
76 to 79 10 10 10 11 13 15 17
80 10 10 10 11 13 15 17
85 10 10 10 11 13 15 17
90 10 10 10 11 13 15 17
95 10 10 11 12 14 16 18
100 10 11 12 13 15 17 19
105 10 12 13 14 16 18 20
110 10 13 14 15 17 19 21
115 10 14 15 16 18 20 22
120 10 15 16 17 19 21 23
121 to 124 15 15 16 17 19 21 23
125 15 16 17 18 20 22 24
130 16 17 18 19 21 23 25
135 17 18 19 20 22 24 26
140 18 19 20 21 23 25 27
145 19 20 21 22 24 26 28
150 20 21 22 23 25 27 29
155 21 22 23 24 26 28 30
160 22 23 24 25 27 29 31
165 23 24 25 26 28 30 32
170 24 25 26 27 29 31 33
175 25 26 27 28 30 32 34
180 26 27 28 29 31 33 35
185 27 28 29 30 32 34 36
190 28 29 30 31 33 35 37
195 29 30 31 32 34 36 37
200 30 31 32 33 35 37 37
205 31 32 33 34 36 37 37
210 32 33 34 35 37 37 37
215 33 34 35 35 37 37 37
220 34 35 35 35 37 37 37

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

For diesel engined company cars, 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).

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.

The table includes qualifying low emissions cars (QUALECs) in the tax year 2011 to 2012 (EIM24605) and cars with CO2 emissions between 1 to 75 g/km in the tax years 2012 to 2013 to 2014 to 2015 (EIM24610).

Ready reckoner for tax years to 2010 to 2011

See EIM24700.