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.

Car benefit 2017/18

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.

Car Benefit 2016/17

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