Appropriate percentage for calculating the taxable benefit of petrol, hybrid, electric, bi-fuel and other alternatively fuelled company cars.
CO₂ emissions | Zero emission range | 2022/23 | 2021/22 | 2020/21 |
---|---|---|---|---|
g/km | Miles | % | % | % |
0 | 2 | 1 | 0 | |
1 – 50 | 130 and above | 2 | 1 | 0 |
70 – 129 | 5 | 4 | 3 | |
40 – 69 | 8 | 7 | 6 | |
30 – 39 | 12 | 11 | 10 | |
Under 30 | 14 | 13 | 12 | |
51 – 54 | 15 | 14 | 13 | |
55 – 59 | 16 | 15 | 14 | |
60 – 64 | 17 | 16 | 15 | |
65 – 69 | 18 | 17 | 16 | |
70 – 74 | 19 | 18 | 17 | |
75 – 79 | 20 | 19 | 18 | |
80 – 84 | 21 | 20 | 19 | |
85 – 89 | 22 | 21 | 20 | |
90 – 94 | 23 | 22 | 21 | |
95 – 99 | 24 | 23 | 22 | |
100 – 104 | 25 | 24 | 23 | |
105 – 109 | 26 | 25 | 24 | |
110 – 114 | 27 | 26 | 25 | |
115 – 119 | 28 | 27 | 26 | |
120 – 124 | 29 | 28 | 27 | |
125 – 129 | 30 | 29 | 28 | |
130 – 134 | 31 | 30 | 29 | |
135 – 139 | 32 | 31 | 30 | |
140 – 144 | 33 | 32 | 31 | |
145 – 149 | 34 | 33 | 32 | |
150 – 154 | 35 | 34 | 33 | |
155 – 159 | 36 | 35 | 34 | |
160 – 164 | 37 | 36 | 35 | |
165 – 169 | 37 | 37 | 36 | |
170 and above | 37 | 37 | 37 |
The 2022/23 appropriate percentages will apply until 5 April 2025.
Where a CO₂ emissions figure is not a whole number it should be rounded down to the nearest whole number, and if an electric range figure is not a whole number it should be rounded up to the nearest whole number.
All cars propelled solely by diesel are subject to a 4% supplement unless they meet the Real Driving Emissions Step 2 (RDE2) standard. However, the maximum appropriate percentage cannot exceed 37%.
Under the legislation governing Optional Remuneration Arrangements, for agreements made from 6 April 2017 if a cash allowance is offered but a company car is selected, should the CO₂ emissions of the company car exceed 75 g/km, the car benefit charge will be the greater of the annual cash allowance and the cash equivalent of the company car. When calculating the cash equivalent to be compared against the cash allowance employee contributions should be ignored.
Similar rules apply for salary sacrifice, where the amount of salary sacrifice would be compared against the cash equivalent of the company car.