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.

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.

Updates to this page

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.

Sign up for emails or print this page