Car, Van & Fuel Benefits

Company cars 2020-21

For cars registered after 6 April 2020
CO2 emissions (g/km)	Electric Range (miles)	% of car’s list price taxed	CO2 emissions (g/km)	Electric Range (miles)	% of car’s list price taxed
0	N/A	0	100 to 104		23
1 to 50	>130	0	105 to 109		24
1 to 50	70-129	3	110 to 114		25
1 to 50	40-69	6	115 to 119		26
1 to 50	30-39	10	120 to 124		27
1 to 50	<30	12	125 to 129		28
51 to 54		13	130 to 134		29
55 to 59		14	135 to 139		30
60 to 64		15	140 to 144		31
65 to 69		16	145 to 149		32
70 to 74		17	150 to 154		33
75 to 79		18	155 to 159		34
80 to 84		19	160 to 164		35
85 to 89		20	165 to 169		36
90 to 94		21	170 and above		37
95 to 99		22

For cars registered before 6 April 2020
CO2 emissions (g/km)	Electric Range (miles)	% of car’s list price taxed	CO2 emissions (g/km)	Electric Range (miles)	% of car’s list price taxed
0	N/A	0	95 to 99		24
1 to 50	>130	2	100 to 104		25
1 to 50	70-129	5	105 to 109		26
1 to 50	40-69	8	110 to 114		27
1 to 50	30-39	12	115 to 119		28
1 to 50	<30	14	120 to 124		29
51 to 54		15	125 to 129		30
55 to 59		16	130 to 134		31
60 to 64		17	135 to 139		32
65 to 69		18	140 to 144		33
70 to 74		19	145 to 149		34
75 to 79		20	150 to 154		35
80 to 84		21	155 to 159		36
85 to 89		22	160 and above		37
90 to 94		23

There is a diesel supplement of 4% (2019-20: 4%) for all for all diesel cars that are not certified to the Real Driving Emissions 2 (RDE2) standard. The diesel supplement is removed altogether for diesel cars which are certified to the RDE2 standard. The maximum rate including any diesel supplement remains at 37%.

Car fuel benefit
£24,500 × ‘appropriate percentage’ (percentage used to calculate the taxable benefit of the car for which the fuel is provided).
The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.

Van benefit per vehicle
Van benefit	£3,490
Fuel benefit	£666

Disclaimer

In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually, and unintentional errors can occur, and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read – contact us first for advice on how it may affect your individual circumstances.