How to work out the benefit of a company car (480: Chapter 12)
Find out about the calculation of the company car benefit charge.
Overview
12.1
Chapter 11 deals with the circumstances in which a car benefit charge is incurred from 6 April 2003. This chapter deals with the calculation of the car benefit charge from the same date.
Section 120A
From 6 April 2017 where a car benefit is provided as part of optional remuneration arrangements the amount of the benefit treated as earnings from the employment is the greater of the:
- value of the benefit worked out under the normal rules (ignoring any capital contribution or private use payment)
- amount of any salary or cash pay foregone
There’s further guidance about optional remuneration arrangements in Appendix 12.
Method of calculation
12.2
Section 121(1)
Car benefit is calculated in a series of numbered steps (more details start at the paragraphs given).
- Find the price of the car (paragraph 12.4).
- Add the price of any accessories which fall to be taken into account (paragraph 12.8).
- Make any required deductions for capital contributions by the employee (paragraph 12.16).
- Find the appropriate percentage for the car (paragraph 12.22).
- Multiply the figure at Step 3 by the appropriate percentage at Step 4 (paragraph 12.31).
- Make any required deduction for periods when the car was unavailable (paragraph 12.34).
- Make any required deduction for payments by the employee for private use of the car (paragraph 12.36).
- Make any required adjustment where the car is shared (paragraph 12.38).
This method of calculation is modified in the case of classic cars (those 15 years of age or more; Steps 1 to 3, see paragraph 12.18).
There are special rules for disabled drivers affecting Step 1 (paragraph 12.7), Step 2 (paragraph 12.15) and Step 4 (paragraph 12.30).
Appendix 1 contains some examples.
Cars which run on ‘road fuel gas’
12.3
There are different rules for these cars.
Section 137
(i) Cars manufactured to run on road fuel gas: an adjustment at Step 1 (paragraph 12.6).
Section 146
(ii) Cars converted to run on road fuel gas: an adjustment at Step 2 (paragraph 12.14).
Sections 125(2)(b) and SI 2001 No 1123
‘Road fuel gas’ means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars, and which is for use as fuel in road vehicles. The 2 types of road fuel gas currently in use are compressed natural gas (CNG) and liquid petroleum gas (LPG).
Step 1: The price of the car
12.4
Sections 122 to 124
The price of a car means its:
- list price, if it has one
- notional price, if it has no list price (see paragraph 12.5)
The list price is the inclusive price published by the manufacturer, importer or distributor of the car if sold singly in a retail sale in the open market in the UK on the day before the date of the car’s first registration.
Section 123
It includes standard accessories, any relevant taxes (VAT, car tax (where appropriate), any customs or excise duty, any tax chargeable as if it were a customs duty) and delivery charges, but excludes the new car registration fee because it’s an administration fee, not a tax.
The list price is not the dealer’s advertised price for the car, nor the price paid for the car, which may incorporate discounts or cashbacks from the list price.
Second-hand cars are treated in exactly the same way as new cars. The list price is the price as outlined above on the day before the car was first registered (when the car was new).
The notional price of a car with no list price
12.5
Section 124
The normal price is the list price. Only if there’s no list price can the notional price be used.
The notional price of a car is the price which might reasonably have been expected to be its list price if its manufacturer, importer or distributor had published a price as the inclusive price appropriate for a sale of a car of the same kind sold singly in a retail sale in the open market in the UK on the day before the date of the car’s first registration.
The notional price includes all accessories equivalent to the qualifying accessories (paragraph 12.8) available with the relevant car at the time when it was first made available to the employee (for instance, all accessories which would otherwise be added at Step 2 as initial extra accessories, see paragraph 12.11), and any relevant taxes (as in paragraph 12.4).
Cars manufactured to run on ‘road fuel gas’ (type (ii) in paragraph 12.3)
12.6
Section 146
The price of the car found under Step 1 is reduced by so much of that price as it’s reasonable to attribute to the car being manufactured in such a way as to be capable of running on road fuel gas rather than only on petrol.
Normally, this means replacing the price of the car which can run on road fuel gas with the (lower) price of the petrol-only equivalent model.
Automatic car for a disabled employee
12.7
From 2009 to 2010 only, if the only car that an employee who holds a disabled person’s badge can drive is one with automatic transmission, the price of the car is the list (or notional, where appropriate) price of the closest manual equivalent, which is:
- a car first registered at or about the same time as the automatic car, and
- which does not have automatic transmission, but otherwise is the closest variant available of the make and model of the automatic car
Step 2: Accessories
Qualifying accessories
12.8
Section 125(1)
A qualifying accessory is an accessory which is:
(a) Made available for use with the car without any transfer of the property in the accessory.
(b) Made available by reason of the employee’s employment.
(c) Attached to the car (whether permanently or not).
Condition (a) means that accessories which the employee owns are not included, for example, where an employee buys his or her own in-car stereo system for use in the company car.
Condition (c) means that only accessories which are attached to the car are qualifying accessories – a roof rack, for example, which can be removed from time to time will be a qualifying accessory if the other conditions are satisfied, but optional accessories such as car rugs, loose tools, maps and so on which are not attached to the car are not included.
Meaning of accessory
12.9
Section 125(2)
‘Accessory’ includes any type of equipment, but does not include:
(a) An accessory necessarily provided for use in the performance of the duties of the employment.
(b) Equipment by means of which a car is capable of running on road fuel gas (see paragraph 12.14).
(c) Equipment to allow a disabled person to use the car (see paragraph 12.15).
(d) A mobile phone.
Condition (a) means that those accessories which are necessarily provided for use in the performance of duties of the employee’s employment are not counted.
An example would be a tow bar fitted as an option to a car because as part of the job the employee is required to tow a trailer carrying the equipment needed to carry out the duties of the job. The price of such a tow bar is disregarded at Step 2 and so it’s not taxable as a benefit, whether or not any private use is made of it.
Section 125A
From 6 April 2011 the cost of certain security enhancements will not be included in the cost of accessories where they’re provided to safeguard the life of the employee because the nature of their employment creates a threat to their personal safety. These enhancements are:
- armour designed to protect the car’s occupants from explosions or gunfire
- bullet resistant glass
- any modifications to the fuel tank designed to protect the contents from explosions or gunfire (including making the tank self sealing)
- any modifications made to the car as a consequence of the preceding 3 examples
The rules for accessories
12.10
Accessories are dealt with in 3 groups:
- initial extra accessories (those with the car when it’s first made available to the employee, paragraph 12.11)
- later accessories (those added after the car was first made available to the employee, paragraph 12.12)
- replacement accessories (which can be replacements for accessories in either of the above groups, paragraph 12.13) – in all cases, the price includes any charge for delivering the accessory to the seller’s place of business, VAT and any fitting charges
Initial extra accessories
12.11
Sections 126(2) and 127(1)
The price of initial extra accessories is only added to a car with a list price (the notional price of the car at paragraph 12.5 includes them).
An initial extra accessory is a non-standard accessory which is available with the car at the time when it’s first made available to the employee. The price of an initial extra accessory is:
Section 128
(a) The list price published by the manufacturer, distributor or importer of the car for the day immediately before the date of the car’s first registration.
Section 129
(b) If there’s no such price, the list price published by the manufacturer, distributor or importer of the accessory at the time immediately before the accessory is first made available with the car.
Section 130
(c) If there’s no list price of either kind, the notional price (the inclusive price it might reasonably have been expected to fetch at the time immediately before the accessory is first made available with the car).
The price of those in category (a) is added whether or not they’re available with the car in the tax year in question. The price of those in categories (b) and (c) are added if they remain available with the car at any time in the tax year in question.
Both list and notional prices are for the accessory if sold singly in a retail sale in the open market in the UK and include any relevant taxes (paragraph 12.4) other than car tax.
Later accessories
12.12
Sections 126(3) and 127(2)
The price of any later accessories is added to all cars. The price is in either category (b) or (c) and 127(2) of paragraph 12.11, as appropriate, and is calculated on the same basis.
A later accessory is one which was not available with the car at the time when it’s first made available to the employee, but is available in the tax year in question. Later accessories are disregarded if added before 1 August 1993 or if the price does not exceed £100.
The lower limit of £100 means that inexpensive accessories which are made available during the period are not included in the benefit charge. However, a set of items should not be divided for this purpose – for example, a set of 4 alloy wheels with a total cost of £300 is not treated as 4 separate wheels each with an individual cost of £75.
If a later accessory is added part way through a tax year, its price is included at Step 2 for the whole year. There’s no time-apportionment.
Replacement accessories
12.13
Section 131
A replacement accessory is an accessory which replaces another qualifying accessory (‘the old accessory’) and is of the same kind as the old accessory. ‘Kind’ for this purpose depends on function, foe example, a radio or cassette player and a radio or CD player are not of the same kind because their function is different, whereas alloy wheels are of the same kind as steel wheels because their function is the same.
Where the replacement accessory is not superior to the old accessory, Step 2 operates as though the replacement had not been made. The price of the original accessory continues to be counted (even though it may have been removed in an earlier tax year) and the price of the replacement is ignored.
Where an accessory is replaced by a superior accessory, the price of the replacement accessory is added at Step 2 in the normal way but the price of a non-standard old accessory is disregarded (note that the price of a standard accessory counted at Step 1 is not disregarded).
Cost of converting a car to run on ‘road fuel gas’ (type (ii) in paragraph 12.3)
12.14
Section 125(2)(b)
Cost of converting a car to run on ‘road fuel gas’ (type (ii) in paragraph 12.3)
The cost of equipment to allow a car to run on road fuel gas is not treated as an accessory and therefore the cost of conversion to run on road fuel gas is not added at Step 2.
Equipment for disabled people
12.15
Section 172
Equipment to allow a disabled person to use the car is not counted as an accessory (and therefore its price is disregarded at Step 2) if it’s either:
- designed solely for use by a chronically sick or disabled person (for example, hand controls for people who are unable to operate ordinary pedal controls, or fittings to allow a wheelchair user to use the car), or
- if the employee holds a disabled person’s (blue) badge at the time the car is first made available to them, other equipment which is made available for use with the car as a non-standard accessory because it allows the employee to use the car in spite of the disability which entitles them to the blue badge (for example, optional power steering or electric windows on a car made available to an employee who would not be capable of operating it without them, but there’s no reduction for such items if they’re fitted as standard accessories because these are accounted for at Step 1)
Step 3: Capital contributions
12.16
Section 132
The effect of Step 3 is to reduce the amount carried forward from Step 2 where the employee has contributed a capital sum, or capital sums, to expenditure on the provision of:
- the car (Step 1), or
- any qualifying accessory (so long as it’s taken into account at Step 2)
The amount to be deducted is the lesser of:
- the total of the capital sums contributed by the employee in that, and any earlier years, to expenditure on the provision of the car or any qualifying accessory taken into account at Step 2
- £5,000
Capital contributions are payments towards the cost of the car or qualifying accessories. They should not be confused with payments for private use of the car, see paragraph 12.36.
Years when amount allowed
12.17
Section 132(2)
The deduction under paragraph 12.16 is made for the year in which the contribution is made and all subsequent years in which the employee is chargeable to tax for the car. Therefore, if the car is transferred from one employee to another, the first employee’s contributions are not taken into account in calculating the benefit of that car for the second employee.
Steps 1 to 3: Changes for classic cars
12.18
Section 147
Steps 1 to 3 are varied in the case of a classic car whose list price is low compared with its current value. A classic car:
- is 15 or more years old at the end of the tax year
- has a market value for the year of £15,000 or more
- has a market value that exceeds the amount carried forward from Step 3 above
When all the above conditions are met, substitute the market value of the classic car for the year less any capital contribution for the amount otherwise carried forward from Step 3 above.
Market value
12.19
The market value of a classic car is the price which it might reasonably have been expected to fetch in a sale on the open market on the last day in the tax year when it was available to the employee, on the assumption that any qualifying accessories available with the car on that day are included in the sale.
Market values of classic cars may be found in specialist publications, contemporaneous sale documents or insurance details for the car concerned. If a classic car is bought in a poor state of repair and is restored during the year, then it’s the market value of the restored vehicle on the last day in the tax year when it was available to the employee which is used, not the cost of the earlier purchase.
Capital contribution towards classic cars
12.20
The amount to be deducted is calculated in exactly the same way and with the same limit as for other cars (paragraph 12.16).
Price cap for expensive cars
12.21
Section 121(1)
From 2011 to 2012 there’s no restriction on the price of a car. The full price of the car determined in Steps 1 to 3 is used to calculate the car benefit so the figure carried forward at Step 3 is the figure multiplied by the appropriate percentage at Step 5.
For the years up to and including 2010 to 2011 the price of a car at Step 3 was restricted to £80,000.
Step 4: The appropriate percentage
The approved CO2 emissions figure
12.22
Sections 134 to 136
Cars registered in the UK and in other European Community countries must be submitted by their manufacturers or importers for a ‘type approval’ test.
The level of CO2 emitted by the car is one of the factors reviewed in the course of the test. The approved CO2 emissions figure for car benefit purposes is that which is recorded on the type approval certificate summarising the results of the type approval testing procedure. The result of this test is available in various ways.
For cars first registered:
- on or after 1 January 1998 with an approved CO2 emissions figure, see paragraphs 12.23 to 12.27
- on or after 1 January 1998 without an approved CO2 emissions figure, see paragraph 12.28
- before 1 January 1998, see paragraph 12.31 for all such cars
For car benefit purposes, the CO2 emissions figure that applies at the date of first registration is set for the life of the car.
Cars first registered in the UK from 1 March 2001
12.23
The approved CO2 emissions figure is shown on the Vehicle Registration Document (V5) or Vehicle Registration Certificate (V5C).
Cars first registered 1 January 1998 to 28 February 2001
12.24
The Vehicle Certification Agency supplies CO2 (and other emissions) data. Information on CO2 emissions for both new (unregistered) and used (registered) cars can be found on the car fuel and CO2 emissions data page.
More information on vehicles and CO2 emissions can also be found on the Vehicle Certification Agency website.
As the Vehicle Certificate Agency website figures relate to new cars currently on sale in the UK, employers will not be able to use the internet database to find the approved CO2 emissions figure for a car sold as new, say, 2 years ago. However, the downloaded or printed version of the Vehicle Certificate Agency booklet that was current at the time a car was first registered will provide a useful historical record.
Find 2 contradictory CO2 emissions figures
12.25
The figures should normally be the same if they relate to the same car and the same year. You should make sure that you refer to the source of information that’s most appropriate for the age of the car in question.
The Vehicle Certificate Agency used to produce a booklet called New Car Fuel Consumption and Emission Figures, if you’ve kept a copy of this booklet there’s no need to check the database on the internet as well once you’ve found the CO2 figure for the right model of car and year. However, if you find a small discrepancy, use the lower figure. If you find a larger discrepancy then contact HMRC for advice.
Remember, for cars registered 1 March 2001 and later the Vehicle Registration Document (V5) or Vehicle Registration Certificate (V5C) will be the definitive source of the approved CO2 emissions figure.
Cars with a CO2 emissions figure first registered on or after 1 January 1998 only
12.26
Section 139
From 2012 to 2013 onwards there are no longer special rules for qualifying low emission cars. The appropriate percentage for these cars can be found in the ready reckoner at Appendix 2.
12.27
Section 139
There’s a ready reckoner in Appendix 2 which gives the appropriate percentages for a petrol-powered car for 2017 to 2018 onwards. See previous editions for earlier years. This is subject to an adjustment for diesel cars (see paragraph 12.29).
From 2015 to 2016 there are 2 new appropriate percentage bands:
- 0 – 50 g/km
- 51 – 75 g/km
You can find the appropriate percentages for these bands in the ready reckoner at Appendix 2.
From 2020 to 2021 onwards, you may need some additional information to find the correct appropriate percentage for the car.
If the hybrid car has a CO2 emissions figure between 1 and 50g/km, you will need the appropriate zero emission mileage figure.
The zero emission mileage figure:
- is the maximum distance in miles that the hybrid car can be driven in electric mode without charging the battery
- can be found on the cars EC certificate of conformity, EC type approval certificate or UK approval certificate and may be displayed as an electric range
- must be converted in to miles and rounded up to the nearest whole number if it’s displayed in kilometres
From 6 April 2020 a new emissions test will be used to identify the appropriate percentage. For all cars first registered on or after 6 April 2020 you should use the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) emission figure. You can find this on the vehicle’s certificate of conformity.
For cars first registered before 6 April 2020 you should continue to use the New European Driving Cycle emissions figure to find the appropriate percentage.
For hybrid cars with a CO2 of 1-50g/km registered:
-
before 6 April 2020 New European Driving Cycle, use the ‘electric range’ within section 49.2 on the certificate of conformity
-
from 6 April 2020 (WLTP), use the ‘electric range (EAER)’ within section 49.5.2 on the certificate of conformity – also called combined or equivalent AER (EAER) combined.
You can find the appropriate percentages in the ready reckoner at Appendix 2
See examples 6 and 7 at Appendix 1
Cars first registered on or after 1 January 1998 without an approved CO2 emissions figure
Section 140
12.28
The appropriate percentage for the very few cars with an internal combustion engine and one or more reciprocating pistons but without an approved CO2 emissions figure is based on their engine size, as follows.
| Cylinder capacity of a car in cubic centimetres | Appropriate percentage 2017 to 2018 | Appropriate percentage 2018 to 2019 | Appropriate percentage 2019 to 2020 | Appropriate percentage 2020 to 2021 | Appropriate percentage 2021 to 2022 |
|---|---|---|---|---|---|
| 1,400 or less | 18% | 20% | 23% | 24% | 24% |
| More than 1,400 but no more than 2,000 | 29% | 31% | 34% | 35% | 35% |
| More than 2,000 | 37% | 37% | 37% | 37% | 37% |
If the car cannot emit CO2 in any circumstances by being driven the appropriate percentage is for 2015 to 2016 – 5%, 2016 to 2017 – 7%, 2017 to 2018 – 9%, 2018 to 2019 – 13%, 2019 to 2020 – 16%, 2020 to 2021 – 0% and 2021 to 2022 – 1%. In any other case (for example a car with a rotary Wankel engine) the appropriate percentage is:
- 35% up to 2014 to 2015
- 37% from 2015 to 2016
This is subject to adjustments for cars powered by other fuels as shown in paragraph 12.29.
Cars first registered on or after 1 January 1998: adjustments to the appropriate percentage
12.29
Sections 137 and 141, SI2001/1123, Section 138
The following adjustments apply from 2011 to 2012. See earlier editions for previous years.
| Type of fuel | P11D code 2019 to 2020 onwards | P11D code 2018 to 2019 | P11D code 2016 to 2017 and 2017 to 2018 | P11D code 2015 to 2016 | Adjustment | Note |
|---|---|---|---|---|---|---|
| Zero-emission cars (including electric cars) | A | A | A | A | None | 1 |
| Diesel cars (all Euro standards up to 2017 to 2018) | N/A | N/A | D | D | Supplement 3% up to 2017 to 2018 | 2 |
| Diesel cars that meet Euro standard 6d from 2018 to 2019 onwards | F | A | N/A | N/A | None (read note 3 below) | 3 |
| All other Diesel cars from 2018 to 2019 onwards | D | D | N/A | N/A | Supplement 4% from 2018 to 2019 | |
| All other | A | A | A | A | None |
From 2016 to 2017 the diesel supplement should still be added to all diesel cars, however from April 2018 if the diesel car is certified to meet Euro standard 6d it’s exempt from the supplement – see note 3 below.
- The appropriate percentage for type E cars is 0% for 2010 to 2015 inclusive. From 2015 to 2016 2 new appropriate percentage bands are introduced (see paragraph 12.27) and the type E code will no longer be used.
- Subject to the overall maximum percentage of 37% from 2015 to 2016.
- From April 2018, if your diesel car is certified to meet Euro standard 6d do not apply the adjustment for the diesel supplement. For 2018 to 2019 only, if the diesel car meets Euro standard 6d use P11D code A. From 2019 to 2020 onwards, P11D code F should be used if the diesel car meets Euro standard 6d. The Certificate of Conformity, available from the manufacturer will confirm whether the diesel car meets Euro standard 6d (also known as RDE2).
Cars first registered on or after 1 January 1998: reduction for disabled employees
12.30
Section 138
If the only car that an employee who holds a disabled person’s badge can drive is one with automatic transmission, the appropriate percentage is calculated using the approved CO2 emissions figure of the closest manual equivalent, which is:
- a car first registered at or about the same time as the automatic car, and
- which does not have automatic transmission, but otherwise is the closest variant available of the make and model of the automatic car
The appropriate percentage for all cars registered before 1 January 1998
Section 142
12.31
The appropriate percentage for every car first registered before 1 January 1998 is based on its engine size, even if (exceptionally) it has an approved CO2 emissions figure.
| Cylinder capacity of a car in cubic centimetres | Appropriate percentage up to 2018 to 2019 | Appropriate percentage 2019 to 2020 onwards | Appropriate percentage 2020 to 2021 onwards | Appropriate percentage 2021 to 2022 onwards |
|---|---|---|---|---|
| 1,400 or less | 20% | 23% | 24% | 24% |
| More than 1,400 but no more than 2,000 | 31% | 34% | 35% | 35% |
| More than 2,000 | 37% | 37% | 37% | 37% |
If the car does not have an internal combustion engine with reciprocating pistons, the appropriate percentage is:
- up to 2009 to 2010 the appropriate percentage is 15% if it’s a car propelled solely by electricity, for example by a battery (from 2010 to 2011 this legislation is repealed and the appropriate percentage in the bullet below will apply)
- in any other case (for example, a car with a rotary Wankel engine), the appropriate percentage is 32% up to 2015 to 2016 and 37% from 2016 to 2017 onwards
Step 5: Calculating the car benefit charge for a full year
12.32
Section 121(1)
The cash equivalent of the benefit of the car for a full year is calculated by multiplying the figure from Step 3 (the price of the car and accessories) by the appropriate percentage from Step 4.
Step 6: Reductions for periods when car unavailable
12.33
Section 143
When the car is unavailable for any part of the year, the figure carried forward from Step 5 is reduced in proportion to the number of days of unavailability.
Meaning of unavailable
12.34
Section 143(2)
A car is treated as being ‘unavailable’ on any day if the day falls:
(a) Before the first day on which the car is available to the employee.
(b) After the last day on which the car is available to the employee.
(c) Within a period of 30 or more consecutive days throughout which the car is not available to the employee.
Replacement cars
12.35
Section 145
If the normal car is not available for a period of less than 30 days, there is no reduction because the car is not deemed to be ‘unavailable’ during that period.
If during that period the employee is provided with a replacement car, it’s not also charged as a benefit if it’s not:
- materially better than the normal car
- given as part of an arrangement whose purpose was to provide the employee with a materially better car then the normal car
Step 7: Reductions for private use
12.36
Section 144
Payments that an employee makes for the private use of the car are deducted from the figure carried forward from Step 6 and can reduce the benefit charge to nil.
To qualify as a deduction:
- there must be a need in the year to make payments as a condition of the car being available for private use
- from 2014 to 2015 the wording of this section changed to make sure that any payment for private use must be paid within the relevant tax year before it can be deducted at step 6
- the payments must be specifically for that private use – payments for supplies of services, such as petrol or insurance, do not count
- from the 2017 to 2018 tax year, private use payments made before 6 July following the tax year in which the benefit is provided will be accepted as reducing the cash equivalent as long as they meet the conditions described in this section
Any payments which the employee makes specifically for the private use of a replacement car as described in paragraph 12.35 are allowed as though they were payments for the private use of the normal car in that period.
More than one car made available
12.37
Where an employee has 2 or more cars made available at the same time each car has to be considered separately. As car benefit arises on cars ‘made available’ these employees are likely to have 2 or more car benefit charges in a tax year. No account of any other car should be made when calculating the benefit for each car provided.
Where 2 cars are provided consecutively the benefit chargeable for each car will depend on the length of time each car was unavailable to the employee. They’re treated as separate cars with the relevant reductions applied to each car.
Step 8: Adjustment for shared car
12.38
Section 148
A shared car is one:
- which is available to more than one employee concurrently
- made available by the same employer
- available concurrently for each employee’s private use
- for which 2 or more of those employees are chargeable to tax for that year
Where these conditions are fulfilled the benefit of the car to each employee is:
- calculated separately under Section 121 (paragraphs 12.4 to 12.38), and
- then reduced on a just and reasonable basis
However, only availability to those chargeable on the benefit of the car is to be taken into account in making this reduction. Any availability to employees not so chargeable (either because their earnings are insufficient or because they’re prohibited from using the car privately and do not do so) is to be disregarded.
The total amount chargeable for the car cannot be any more than if the car had been available to one employee for private use and there had been no sharing.
Updates to this page
Published 30 December 2019Last updated 15 April 2021 + show all updates
-
The appropriate percentage for all cars registered before 1 January 1998 and cars first registered on or after 1 January 1998 without an approved CO2 emissions figure have been added for 2020 to 2021 and 2021 to 2022.
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Updates on finding the appropriate percentage for emissions for 2020, under 12.27 Section 139
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First published.