Resource Centre

If you are looking at company car and fuel benefits, and reviewing or planning your finances, please feel free to contact us. We can discuss your specific circumstances to help you plan tax efficiently.

Company Cars

The charge is based on the price of the car for tax purposes (normally the list price) and accessories multiplied by an appropriate percentage based on the level of CO2 emissions and the fuel the car uses.

Company car tax - Cars first registered on or after 6 April 2020
C02 emissions, g/km	Electric	Appropriate Percentage (%)
	Range (miles)	2020-21	2021-22	2022-23
0	N/A	0	1	2
1-50	>130	0	1	2
1-50	70-129	3	4	5
1-50	40-69	6	7	8
1-50	30-39	10	11	12
1-50	<30	12	13	14
51-54		13	14	15
55-59		14	15	16
60-64		15	16	17
65-69		16	17	18
70-74		17	18	19
75-79		18	19	20
80-84		19	20	21
85-89		20	21	22
90-94		21	22	23
95-99		22	23	24
100-104		23	24	25
105-109		24	25	26
110-114		25	26	27
115-119		26	27	28
120-124		27	28	29
125-129		28	29	30
130-134		29	30	31
135-139		30	31	32
140-144		31	32	33
145-149		32	33	34
150-154		33	34	35
155-159		34	35	36
160-164		35	36	37
165-169		36	37	37
170 and over		37	37	37

For all cars, drivers must add 4% to their appropriate percentage if the car is propelled solely by diesel (up to a maximum of 37%). Cars that meet the Real Driving Emissions Step 2 (RDE2) standard are exempt from the diesel supplement.

Company car tax - Cars first registered before 6 April 2020
C02 emissions, g/km	Electric	Appropriate Percentage (%)
C02 emissions, g/km	Range (miles)	2020-21	2021-22	2022-23
0	N/A	0	1	2
1-50	>130	2	2	2
1-50	70-129	5	5	5
1-50	40-69	8	8	8
1-50	30-39	12	12	12
1-50	<30	14	14	14
51-54		15	15	15
55-59		16	16	16
60-64		17	17	17
65-69		18	18	18
70-74		19	19	19
75-79		20	20	20
80-84		21	21	21
85-89		22	22	22
90-94		23	23	23
95-99		24	24	24
100-104		25	25	25
105-109		26	26	26
110-114		27	27	27
115-119		28	28	28
120-124		29	29	29
125-129		30	30	30
130-134		31	31	31
135-139		32	32	32
140-144		33	33	33
145-149		34	34	34
150-154		35	35	35
155-159		36	36	36
170 and over		37	37	37

This table is based on the relevant threshold from 2017/18 onwards. The rates are applicable to cars registered from 1st January 1998 and show the appropriate percentages for petrol powered cars.

CO₂ emissions (g/km) (see Note)	2017/18	2018/19	2019/20	2020/21
0	9%	13%	16%	2%
1-50	9%	13%	16%	Electric motoring range: > 130 miles 2% 70-129 miles 5% 40-69 miles 8% 30-39 miles 12% < 30 miles 14%
51-75	13%	16%	19%	CO₂ emissions (g/km) 51-54 15% 55-59 16% 60-64 17% 65-69 18% 70-74 19%
76-94	17%	19%	22%	CO₂ emissions (g/km) 75-79 20% 80-84 21% 85-89 22% 90-94 23%
95-99	18%	20%	23%	24%
100-104	19%	21%	24%	25%
105-109	20%	22%	25%	26%
110-114	21%	23%	26%	27%
115-119	22%	24%	27%	28%
120-124	23%	25%	28%	29%
125-129	24%	26%	29%	30%
130-134	25%	27%	30%	31%
135-139	26%	28%	31%	32%
140-144	27%	29%	32%	33%
145-149	28%	30%	33%	34%
150-154	29%	31%	34%	35%
155-159	30%	32%	35%	36%
160-164	31%	33%	36%	37%
165-169	32%	34%	37%	37%
170-174	33%	35%	37%	37%
175-179	34%	36%	37%	37%
180-184	35%	37%	37%	37%
185-189	36%	37%	37%	37%
190+	37%	37%	37%	37%

For diesel powered cars:

an additional 3% should be added for all emission bands (until 31 March 2018) subject to a maximum charge of 37%.
which do not meet the RDE2 standard (i.e. NOx > 80mg/km) - an additional 4% should be added for all emission bands (from 1 April 2018) subject to a maximum charge of 37%.
which do meet the RDE2 standard (i.e. NOx ? 80mg/km) - exempt from the diesel supplement (from 1 April 2018).

For details of how the table is used in calculating the Car Benefit Charge see example EIM24015 onwards.

Company Vans

The charges are:

Type of Van	2017/18	2018/19	2019/20	2020/21
Normal	£3,230	£3,350	£3,430	£3,490
Zero emission	-	£1,340	£2,058

Fuel Charges – Company Cars and Vans

Cars

To calculate the benefit charge on free or subsidised fuel for private use, the appropriate percentage used in calculating car benefit is multiplied by a set figure for the tax year.

Tax Year	Price
2018/19	£23,400
2019/20	£24,100
2020/21	£24,500

Vans

Tax Year	Price
2018/19	£633
2019/20	£655
2020/21	£666

Please contact us for further information.

Disclaimer: This App and its contents have been produced as a helpful reference point. The information should be used as a guide only and your specific circumstances are best discussed directly with us.

No reliance should be placed on this material and no action should be taken without seeking the appropriate professional or legal advice. Although the authors make reasonable efforts to ensure the content of this App is accurate and up-to-date, the authors make no representations, warranties or guarantees that the content is accurate, complete or up-to-date and accept no responsibility whatsoever for any loss occasioned by anyone acting on information within this App.

Car and Fuel Benefits