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 |
