Car benefit for employees

Taxable amount based on car’s list price when new.

Charge varies according to CO2 emissions in g/km.

For diesels that do not meet the RDE2 standards, add 4% to petrol figures below up to a maximum 37%.

CO2 g/km 0-50 51-75 76-94 95 and above
Charge 13% 16% 19% 20% + 1% for each extra 5g/km over 95g/km up to max. 37%
Fuel benefit – taxable amount for private use 17/18 18/19
CO2 percentage charge used for car benefit multiplied by: £22,600 £23,400

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