Resource Centre

Home Resource Centre Tax Fact Sheets Car Benefits

Tax Fact Sheets

Back to Tax Factsheets

Car and Fuel Benefits

Taxable amount based on car's list price when new. Charge varies according to CO2 emissions in grams per kilometre.

Co2 emissions in grams per kilometre

Petrol, Hybrid Dual Fuels, E85, LPG

All Diesel engines *

 

%

%

0-50

16

20

51-75

19

23

76 - 94

22

26

95 - 99

23

27

100 - 104

24

28

105 - 109

25

29

110 - 114

26

30

115 - 119

27

31

120 - 124

28

32

125 - 129

29

33

130 - 134

30

34

135 - 139

31

35

140 - 144

32

36

145 - 149

33

37

150 - 154

34

37

155 - 159

35

37

160 - 164

36

37

165 - above 37 37

 

* Except diesel-electric hybrids anc cars meeting the Real Driving Emissions Step 2 (RDE2) standard, which do not attract the 4% surcharge.


Vans

2019/20

2018/19

Vans regardless of age

£3,430

£3,350

Fuel scale charge

£655

£633

Electric Van

£2,058

£1,340

 


Car Fuel

2019/20

2018/19

Charged on a flat figure of

£24,100

£23,400

% charge as per the CO2 emissions above

Minimum charge

£3,856

£3,043

Maximum charge

£8,917

£8,658

 

 

 

Revenue approved mileage rates

First 10,000 miles

First 10,000 miles

Cars and vans

45p

45p

Motor cycles

24p

24p

Bicycles

20p

20p

 

 

 

There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.

Back to Tax Tables

© 2017