Car benefits

2017/18

2016/17

The car benefit is calculated by multiplying the car's list price, when new, by a percentage linked to the car's CO2 emissions.
For diesel cars add a 3% supplement but the maximum is 37%.
The list price includes accessories.
The list price is reduced for capital contributions made by the employee up to £5,000.
Special rules may apply to cars provided for disabled employees.
For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.

CO2 emissions (g/km) (round down to nearest 5g/km for values above 95)	% of car's list price taxed
0-50	9
51 up to 75	13
76 up to 94	17
95	18
100	19
105	20
110	21
115	22
120	23
125	24
130	25
135	26
140	27
145	28
150	29
155	30
160	31
165	32
170	33
175	34
180	35
185	36
190 and above	37

The car benefit is calculated by multiplying the car's list price, when new, by a percentage linked to the car's CO2 emissions.
For diesel cars add a 3% supplement but the maximum is 37%.
The list price includes accessories.
The list price is reduced for capital contributions made by the employee up to £5,000.
Special rules may apply to cars provided for disabled employees.
For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.

CO2 emissions (g/km) (round down to nearest 5g/km for values above 95)	% of car's list price taxed
0-50	7
51 up to 75	11
76 up to 94	15
95	16
100	17
105	18
110	19
115	20
120	21
125	22
130	23
135	24
140	25
145	26
150	27
155	28
160	29
165	30
170	31
175	32
180	33
185	34
190	35
195	36
200 and above	37