- CO2 emissions percentages: use these to work out taxable car benefits on company cars.
- If you do not want to know the mechanics of all this, then go to HMRC's car benefit calculator.
C02 emissions: appropriate percentages
The exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km).
For example, the car’s log book gives CO2 emissions of 168g/km. Rounding down this comes to 165g/km which is an appropriate percentage of 22% for 2010/11.
The percentages must be adjusted for diesel and low emission cars (see below).
For each year a baseline is set:
2009/10 135g/km
2010/11 130g/km
2011/12 125g/km
The relevant percentage increases by 1% for each additional 5g/km of CO2 emissions.
* 2012/13: the 10% rate will only apply to cars with emissions below 99g/km. The rate for emissions of 100g/km will be 11% and increase by 1% for every 5% to the current maximum of 35%.
|
CO2
|
2003/04 |
2004/05 |
2005/06 to 2007/08 |
2008/09 to 2009/10 |
2010/11 |
2011/12 |
2012/13 |
CO2
|
|
0 |
0% |
0% |
0% |
0 |
||||
|
1 - 75 |
|
|
|
|
5% |
5% |
5% |
1 - 75
|
|
76 - 99 |
|
|
|
|
10% |
10% |
10%* |
76 - 99 |
|
100 - 119 |
10% | 10% | +1% for every 5g/km |
100-119 |
||||
|
120 |
|
|
|
10% |
10% |
10% |
15% |
120 |
|
125 |
15% |
15% |
15% |
15% |
15% |
15% |
16% |
125 |
|
130 |
15% |
15% |
15% |
15% |
15% |
16% |
17% |
130 |
|
135 |
15% |
15% |
15% |
15% |
16% |
17% |
18% |
135 |
|
140 |
15% |
15% |
15% |
16% |
17% |
18% |
19% |
140 |
|
145 |
15% |
15% |
16% |
17% |
18% |
19% |
20% |
145 |
|
150 |
15% |
16% |
17% |
18% |
19% |
20% |
21% |
150 |
|
155 |
15% |
17% |
18% |
19% |
20% |
21% |
22% |
155 |
|
160 |
16% |
18% |
19% |
20% |
21% |
22% |
23% |
160 |
|
165 |
17% |
19% |
20% |
21% |
22% |
23% |
24% |
165 |
|
170 |
18% |
20% |
21% |
22% |
23% |
24% |
25% |
170 |
|
175 |
19% |
21% |
22% |
23% |
24% |
25% |
26% |
175 |
|
180 |
20% |
22% |
23% |
24% |
25% |
26% |
27% |
180 |
|
185 |
21% |
23% |
24% |
25% |
26% |
27% |
28% |
185 |
|
190 |
22% |
24% |
25% |
26% |
27% |
28% |
29% |
190 |
|
195 |
23% |
25% |
26% |
27% |
28% |
29% |
30% |
195 |
|
200 |
24% |
26% |
27% |
28% |
29% |
30% |
31% |
200 |
|
205 |
25% |
27% |
28% |
29% |
30% |
31% |
32% |
205 |
|
210 |
26% |
28% |
29% |
30% |
31% |
32% |
33% |
210 |
|
215 |
27% |
29% |
30% |
31% |
32% |
33% |
34% |
215 |
|
220 |
28% |
30% |
31% |
32% |
33% |
34% |
35% |
220 |
|
225 |
29% |
31% |
32% |
33% |
34% |
35% |
35% |
225 |
|
230 |
30% |
32% |
33% |
34% |
35% |
35% |
35% |
230 |
|
235 |
31% |
33% |
34% |
35% |
35% |
35% |
35% |
235 |
|
240 |
32% |
34% |
35% |
35% |
35% |
35% |
35% |
240 |
|
245 |
33% |
35% |
35% |
35% |
35% |
35% |
35% |
245 |
|
250 |
34% |
35% |
35% |
35% |
35% |
35% |
35% |
250 |
|
255 |
35% |
35% |
35% |
35% |
35% |
35% |
35% |
255 |
Diesel cars
- The basic rule is to calculate as for a petrol engine and add 3%.
- If the car has CO2 emissions of 120g/km the appropriate percentage from 2008/09 to 2011/12 is 10% plus a 3% addition; i.e. 13%.
- If the cars CO2 emissions exceed 120g/km, round down (as you would for a petrol engine) to arrive at the nearest 5% and add 3%.
- See Company cars for exact details of the surcharges as they apply to different types of diesels.
Discounts for low emission cars
- When a car has CO2 emissions of 120g/km or less the appropropriate percentage from 2008/09 to 2011/12 is 10%. The rules change in 2012/13.
- Discounts apply to cars that use alternative fuels in 2010/11 as follows. Note these discounts will be abolished on 6 April 2011, except that which applies to cars producing zero emissions:
|
Type of power/fuel |
Discount |
|
Cars producing zero emissions |
0% from 2010/11 to 2015/16 |
|
E85 (petrol and up to 85% ethanol mix) |
2% to 5 April 2011 |
|
Road fuel gas cars: LPG or (first registered on or after 1 January 1998) * |
2% to 5 April 2011 |
|
Hybrids (petrol and electric) first registered on or after 1 January 1998) |
3% to 5 April 2011 |
|
BI-fuel (first registered on or after 1 January 2000) |
2% discount to 5 April 2011
|
|
Bi-fuel first registered in 1998 or 1990 |
N/A |
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