Car and Fuel Benefits

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

This table is based on relevant threshold from 2013/2014 onwards. It shows the appropriate percentages for petrol powered cars. The rates are applicable to cars registered from 1st January 1998.

CO2 emissions (g/km)(see note) 2013/14 2014/15 2015/16
0 0% 0% 5%
1-50 5% 5% 5%
51-75 5% 5% 9%
76-94 10% 11% 13%
95 11% 12% 14%
100 12% 13% 15%
105 13% 14% 16%
110 14% 15% 17%
115 15% 16% 18%
120 16% 17% 19%
125 17% 18% 20%
130 18% 19% 21%
135 19% 20% 22%
140 20% 21% 23%
145 21% 22% 24%
150 22% 23% 25%
155 23% 24% 26%
160 24% 25% 27%
165 25% 26% 28%
170 26% 27% 29%
175 27% 28% 30%
180 28% 29% 31%
185 29% 30% 32%
190 30% 31% 33%
195 31% 32% 34%
200 32% 33% 35%
205 33% 34% 36%
210 34% 35% 37%
215 35% 35% 37%
220 35% 35% 37%

The rates are those applicable for petrol powered cars only. For diesel powered cars, an additional 3% should be applied for emissions bands except the 200 CO2 level (+2%) and the 205 C02 level (+1%). For the 210 CO2 level and above the rare used is the same as for petrol cars.

From April 2016, the Government plans to remove the 3% diesel supplement so that diesel cars will be subject to the same rate as petrol cars.