Work out the appropriate percentage for company car benefits (480: Appendix 2)
Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.
The tables show the results of the:
- Worldwide Harmonised Light Vehicle Test Procedure (WLTP)
- New European Driving Cycle (NEDC)
Where an employee has 2 or more cars made available at the same time, you can find out how to calculate the company car benefit charge in section 12.37.
Petrol powered and hybrid powered cars for the tax year 2025 to 2026
| CO2 emissions (grams per km) | Electric mileage range | NEDC % | WLTP % |
|---|---|---|---|
| 0 | 鈥� | 3 | 3 |
| 1 to 50 | 130 and above | 3 | 3 |
| 1 to 50 | 70 to 129 | 6 | 6 |
| 1 to 50 | 40 to 69 | 9 | 9 |
| 1 to 50 | 30 to 39 | 13 | 13 |
| 1 to 50 | less than 30 | 15 | 15 |
| 51 to 54 | 鈥� | 16 | 16 |
| 55 to 59 | 鈥� | 17 | 17 |
| 60 to 64 | 鈥� | 18 | 18 |
| 65 to 69 | 鈥� | 19 | 19 |
| 70 to 74 | 鈥� | 20 | 20 |
| 75 to 79 | 鈥� | 21 | 21 |
| 80 to 84 | 鈥� | 22 | 22 |
| 85 to 89 | 鈥� | 23 | 23 |
| 90 to 94 | 鈥� | 24 | 24 |
| 95 to 99 | 鈥� | 25 | 25 |
| 100 to 104 | 鈥� | 26 | 26 |
| 105 to 109 | 鈥� | 27 | 27 |
| 110 to 114 | 鈥� | 28 | 28 |
| 115 to 119 | 鈥� | 29 | 29 |
| 120 to 124 | 鈥� | 30 | 30 |
| 125 to 129 | 鈥� | 31 | 31 |
| 130 to 134 | 鈥� | 32 | 32 |
| 135 to 139 | 鈥� | 33 | 33 |
| 140 to 144 | 鈥� | 34 | 34 |
| 145 to 149 | 鈥� | 35 | 35 |
| 150 to 154 | 鈥� | 36 | 36 |
| 155 to 159 | 鈥� | 37 | 37 |
| 160 to 164 | 鈥� | 37 | 37 |
| 165 to 169 | 鈥� | 37 | 37 |
| 170 and above | 鈥� | 37 | 37 |
Petrol powered and hybrid powered cars for the tax year 2022 to 2023
These rates will remain frozen until the 2024 to 2025 tax year.
| CO2 emissions (grams per km) | Electric mileage range | NEDC % | WLTP % |
|---|---|---|---|
| 0 | 鈥� | 2 | 2 |
| 1 to 50 | 130 and above | 2 | 2 |
| 1 to 50 | 70 to 129 | 5 | 5 |
| 1 to 50 | 40 to 69 | 8 | 8 |
| 1 to 50 | 30 to 39 | 12 | 12 |
| 1 to 50 | less than 30 | 14 | 14 |
| 51 to 54 | 鈥� | 15 | 15 |
| 55 to 59 | 鈥� | 16 | 16 |
| 60 to 64 | 鈥� | 17 | 17 |
| 65 to 69 | 鈥� | 18 | 18 |
| 70 to 74 | 鈥� | 19 | 19 |
| 75 to 79 | 鈥� | 20 | 20 |
| 80 to 84 | 鈥� | 21 | 21 |
| 85 to 89 | 鈥� | 22 | 22 |
| 90 to 94 | 鈥� | 23 | 23 |
| 95 to 99 | 鈥� | 24 | 24 |
| 100 to 104 | 鈥� | 25 | 25 |
| 105 to 109 | 鈥� | 26 | 26 |
| 110 to 114 | 鈥� | 27 | 27 |
| 115 to 119 | 鈥� | 28 | 28 |
| 120 to 124 | 鈥� | 29 | 29 |
| 125 to 129 | 鈥� | 30 | 30 |
| 130 to 134 | 鈥� | 31 | 31 |
| 135 to 139 | 鈥� | 32 | 32 |
| 140 to 144 | 鈥� | 33 | 33 |
| 145 to 149 | 鈥� | 34 | 34 |
| 150 to 154 | 鈥� | 35 | 35 |
| 155 to 159 | 鈥� | 36 | 36 |
| 160 to 164 | 鈥� | 37 | 37 |
| 165 to 169 | 鈥� | 37 | 37 |
| 170 and above | 鈥� | 37 | 37 |
Petrol powered and hybrid powered cars for the tax year 2021 to 2022
| CO2 emissions (grams per km) | Electric mileage range | NEDC % | WLTP % |
|---|---|---|---|
| 0 | 鈥� | 1 | 1 |
| 1 to 50 | 130 and above | 2 | 1 |
| 1 to 50 | 70 to 129 | 5 | 4 |
| 1 to 50 | 40 to 69 | 8 | 7 |
| 1 to 50 | 30 to 39 | 12 | 11 |
| 1 to 50 | less than 30 | 14 | 13 |
| 51 to 54 | 鈥� | 15 | 14 |
| 55 to 59 | 鈥� | 16 | 15 |
| 60 to 64 | 鈥� | 17 | 16 |
| 65 to 69 | 鈥� | 18 | 17 |
| 70 to 74 | 鈥� | 19 | 18 |
| 75 to 79 | 鈥� | 20 | 19 |
| 80 to 84 | 鈥� | 21 | 20 |
| 85 to 89 | 鈥� | 22 | 21 |
| 90 to 94 | 鈥� | 23 | 22 |
| 95 to 99 | 鈥� | 24 | 23 |
| 100 to 104 | 鈥� | 25 | 24 |
| 105 to 109 | 鈥� | 26 | 25 |
| 110 to 114 | 鈥� | 27 | 26 |
| 115 to 119 | 鈥� | 28 | 27 |
| 120 to 124 | 鈥� | 29 | 28 |
| 125 to 129 | 鈥� | 30 | 29 |
| 130 to 134 | 鈥� | 31 | 30 |
| 135 to 139 | 鈥� | 32 | 31 |
| 140 to 144 | 鈥� | 33 | 32 |
| 145 to 149 | 鈥� | 34 | 33 |
| 150 to 154 | 鈥� | 35 | 34 |
| 155 to 159 | 鈥� | 36 | 35 |
| 160 to 164 | 鈥� | 37 | 36 |
| 165 to 169 | 鈥� | 37 | 37 |
| 170 and above | 鈥� | 37 | 37 |
Petrol powered and hybrid powered cars for the tax year 2020 to 2021
| CO2 emissions (grams per km) | Electric mileage range | NEDC % | WLTP % |
|---|---|---|---|
| 0 to 0 | 鈥� | 0 | 0 |
| 1 to 50 | 130 and above | 2 | 0 |
| 1 to 50 | 70 to 129 | 5 | 3 |
| 1 to 50 | 40 to 69 | 8 | 6 |
| 1 to 50 | 30 to 39 | 12 | 10 |
| 1 to 50 | less than 30 | 14 | 12 |
| 51 to 54 | 鈥� | 15 | 13 |
| 55 to 59 | 鈥� | 16 | 14 |
| 60 to 64 | 鈥� | 17 | 15 |
| 65 to 69 | 鈥� | 18 | 16 |
| 70 to 74 | 鈥� | 19 | 17 |
| 75 to 79 | 鈥� | 20 | 18 |
| 80 to 84 | 鈥� | 21 | 19 |
| 85 to 89 | 鈥� | 22 | 20 |
| 90 to 94 | 鈥� | 23 | 21 |
| 95 | 鈥� | 24 | 22 |
| 100 | 鈥� | 25 | 23 |
| 105 | 鈥� | 26 | 24 |
| 110 | 鈥� | 27 | 25 |
| 115 | 鈥� | 28 | 26 |
| 120 | 鈥� | 29 | 27 |
| 125 | 鈥� | 30 | 28 |
| 130 | 鈥� | 31 | 29 |
| 135 | 鈥� | 32 | 30 |
| 140 | 鈥� | 33 | 31 |
| 145 | 鈥� | 34 | 32 |
| 150 | 鈥� | 35 | 33 |
| 155 | 鈥� | 36 | 34 |
| 160 | 鈥� | 37 | 35 |
| 165 | 鈥� | 37 | 36 |
| 170 and above | 鈥� | 37 | 37 |
Petrol powered cars from 6 April 2017 to 5 April 2020
| CO2 emissions (grams per km) | 2017 to 2018 | 2018 to 2019 | 2019 to 2020 |
|---|---|---|---|
| Zero | 9% | 13% | 16% |
| 1 to 50 | 9% | 13% | 16% |
| 51 to 75 | 13% | 16% | 19% |
| 76 to 94 | 17% | 19% | 22% |
| 95 | 18% | 20% | 23% |
| 100 | 19% | 21% | 24% |
| 105 | 20% | 22% | 25% |
| 110 | 21% | 23% | 26% |
| 115 | 22% | 24% | 27% |
| 120 | 23% | 25% | 28% |
| 125 | 24% | 26% | 29% |
| 130 | 25% | 27% | 30% |
| 135 | 26% | 28% | 31% |
| 140 | 27% | 29% | 32% |
| 145 | 28% | 30% | 33% |
| 150 | 29% | 31% | 34% |
| 155 | 30% | 32% | 35% |
| 160 | 31% | 33% | 36% |
| 165 | 32% | 34% | 37% |
| 170 | 33% | 35% | 37% |
| 175 | 34% | 36% | 37% |
| 180 | 35% | 37% | 37% |
| 185 | 36% | 37% | 37% |
| 190 | 37% | 37% | 37% |
| 195 | 37% | 37% | 37% |
| 200 | 37% | 37% | 37% |
| 205 | 37% | 37% | 37% |
| 210 | 37% | 37% | 37% |
| 215 | 37% | 37% | 37% |
| 220 and above | 37% | 37% | 37% |
The exact CO2 figure is always rounded down to the nearest 5 grams per km 鈥� except where noted in the table. For example, CO2 emissions of 188 grams per km are treated as 185 grams per km.
Check the future rates for petrol powered and hybrid powered company cars.
Find out about details of any adjustments for cars powered by other fuels in section 12.29.
Updates to this page
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The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2025 to 2026 have been added.
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A link to the future rates for petrol powered and hybrid powered company cars has been added.
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The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2022 to 2023 have been added.
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Percentage rates for petrol-powered and hybrid-powered cars for the tax year 2021 to 2022 have been added.
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Percentage rates for the tax year 2020 to 2021 have been added for petrol- powered and hybrid-powered cars.
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First published.