Home Resource Centre Tax Fact Sheets Car Benefits
Car and Fuel Benefits
Company Cars registered before 6 April 2020 |
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CO2 Emissions |
Electric |
Percentage of list price (%) |
||
g/km |
range (mile) |
2020-21 |
2021-22 |
2022-23 |
0 |
N/A |
- |
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 |
- |
30 |
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 |
160 and over |
- |
37 |
37 |
37 |
Company Cars registered on or after 6 April 2020 |
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CO2 Emissions |
Electric |
Percentage (%) |
||
g/km |
range (mile) |
2020-21 |
2021-22 |
2022-23 |
0 |
N/A |
- |
1 |
2 |
1-50 |
>130 |
- |
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.
Car Fuel |
2020/21 | 2019/20 | 2018/19 |
Car Fuel Benefit |
£24,500 |
£24,100 |
£23,400 |
% charge as per the CO2 emissions: |
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Minimum charge |
£- |
£3,856 |
£3,043 |
Maximum charge |
£9,065 |
£8,917 |
£8,658 |
Vans |
2020/21 | 2019/20 | 2018/19 |
Van Benefit |
£3,490 |
£3,430 |
£3,350 |
Van Fuel Benefit |
£666 |
£655 |
£633 |
Electric Van |
£3,490 |
£2,058 |
£1340 |
Personal Car
Revenue approved mileage rates |
£ per mile |
Cars and vans (First 10,000 miles) |
45p |
Cars and vans (Over 10,000 miles) |
25p |
Motor cycles |
24p |
Bicycles |
20p |
There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.