Car benefits

The car benefit is calculated by multiplying the car's list price, when new, by a percentage linked to the car's CO2 emissions. Due to a change in the way CO2 emissions are measured different benefit percentages apply to cars registered from 6 April 2020.
For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard). The overall maximum percentage is capped at 37%.
The list price includes accessories.
The list price is reduced for capital contributions made by the employee up to £5,000.
Special rules may apply to cars provided for disabled employees.
For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.

The car benefit is calculated by multiplying the car's list price, when new, by a percentage linked to the car's CO2 emissions.
For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard). The overall maximum percentage is capped at 37%.
The list price includes accessories.
The list price is reduced for capital contributions made by the employee up to £5,000.
Special rules may apply to cars provided for disabled employees.
For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.

CO2 emissions (g/km) (round down to nearest 5g/km for values above 95)	% of car's list price taxed
0-50	16
51 up to 75	19
76 up to 94	22
95	23
100	24
105	25
110	26
115	27
120	28
125	29
130	30
135	31
140	32
145	33
150	34
155	35
160	36
165 and above	37