Policy paper

CO2 emissions tables of rates

Published 24 November 2022

© Crown copyright 2022

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates

The tables show the results of the:

  • Worldwide Harmonised Light Vehicle Test Procedure (WLTP)
  • New European Driving Cycle (NEDC)

Petrol powered and hybrid powered cars for the tax year 2025 to 2026

CO2 emissions (grams per km) Electric mileage range NEDC % WLTP %
0 — 3 3
1 to 50 130 and above 3 3
1 to 50 70 to 129 6 6
1 to 50 40 to 69 9 9
1 to 50 30 to 39 13 13
1 to 50 Less than 30 15 15
51 to 54 — 16 16
55 to 59 — 17 17
60 to 64 — 18 18
65 to 69 — 19 19
70 to 74 — 20 20
75 to 79 — 21 21
80 to 84 — 22 22
85 to 89 — 23 23
90 to 94 — 24 24
95 to 99 — 25 25
100 to 104 — 26 26
105 to 109 — 27 27
110 to 114 — 28 28
115 to 119 — 29 29
120 to 124 — 30 30
125 to 129 — 31 31
130 to 134 — 32 32
135 to 139 — 33 33
140 to 144 — 34 34
145 to 149 — 35 35
150 to 154 — 36 36
155 to 159 — 37 37
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 2026 to 2027

CO2 emissions (grams per km) Electric mileage range NEDC % WLTP %
0 — 4 4
1 to 50 130 and above 4 4
1 to 50 70 to 129 7 7
1 to 50 40 to 69 10 10
1 to 50 30 to 39 14 14
1 to 50 Less than 30 16 16
51 to 54 — 17 17
55 to 59 — 18 18
60 to 64 — 19 19
65 to 69 — 20 20
70 to 74 — 21 21
75 to 79 — 21 21
80 to 84 — 22 22
85 to 89 — 23 23
90 to 94 — 24 24
95 to 99 — 25 25
100 to 104 — 26 26
105 to 109 — 27 27
110 to 114 — 28 28
115 to 119 — 29 29
120 to 124 — 30 30
125 to 129 — 31 31
130 to 134 — 32 32
135 to 139 — 33 33
140 to 144 — 34 34
145 to 149 — 35 35
150 to 154 — 36 36
155 to 159 — 37 37
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 2027 to 2028

CO2 emissions (grams per km) Electric mileage range NEDC % WLTP %
0 — 5 5
1 to 50 130 and above 5 5
1 to 50 70 to 129 8 8
1 to 50 40 to 69 11 11
1 to 50 30 to 39 15 15
1 to 50 Less than 30 17 17
51 to 54 — 18 18
55 to 59 — 19 19
60 to 64 — 20 20
65 to 69 — 21 21
70 to 74 — 21 21
75 to 79 — 21 21
80 to 84 — 22 22
85 to 89 — 23 23
90 to 94 — 24 24
95 to 99 — 25 25
100 to 104 — 26 26
105 to 109 — 27 27
110 to 114 — 28 28
115 to 119 — 29 29
120 to 124 — 30 30
125 to 129 — 31 31
130 to 134 — 32 32
135 to 139 — 33 33
140 to 144 — 34 34
145 to 149 — 35 35
150 to 154 — 36 36
155 to 159 — 37 37
160 to 164 — 37 37
165 to 169 — 37 37
170 and above — 37 37

Rates that are capped

Rates for fully electric cars (0 grams per km) are capped at 5%.

Rates for ultra-low emission cars (1 to 74 grams per km) are capped at 20% for the tax year 2025 to 2026. They are capped at 21% for the tax years 2026 to 2027 and 2027 to 2028.

Rates for bands 75 to 170 grams per km and above will remain frozen for the 2026 to 2027 and 2027 to 2028 tax years.

Find out about details of any adjustments for cars powered by other fuels in section 12.29.

Back to top