CO2 emissions (gm/km)(round down to nearest 5gm/km) |
% of car’s list price taxed |
0-50* | 5 |
51-75* | 9 |
76-94* | 13 |
95 | 14 |
100 | 15 |
105 | 16 |
110 | 17 |
115 | 18 |
120 | 19 |
125 | 20 |
130 | 21 |
135 | 22 |
140 | 23 |
145 | 24 |
150 | 25 |
155 | 26 |
160 | 27 |
165 | 28 |
170 | 29 |
175 | 30 |
180 | 31 |
185 | 32 |
190 | 33 |
195 | 34 |
200 | 35 |
205 | 36 |
210 and above | 37 |
*Rounding down to the nearest 5gm/km does not apply.
£22,100 x ‘appropriate percentage’ *
*Percentage used to calculate the taxable benefit of the car for which the fuel is provided.
The charge does not apply to certain environmentally friendly cars.
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.
The charges do not apply to vans if a ‘restricted private use condition’ is met throughout the year.
A reduced charge may be due if the van cannot in any circumstances emit CO2 by being driven.
Information updated 17 July 2015