CO2 emissions percentages: use these to work out taxable car benefits on company cars.
- CO2 emissions percentages: use these to work out Taxable car benefits on company cars.
- From 2020-21 new lower bands will apply for ultra-low emissions vehicles, see CO2 Emissions for ultra-low emission cars.
- For 2009-10 and earlier year percentages Click here.
- If you do not want to know the mechanics of all this, then go to HMRC's car benefit calculator.
CO2 emissions: appropriate percentages
The exact CO2 figure is always rounded down to the nearest five grams per kilometre (g/km).
For example, the car’s logbook gives CO2 emissions of 102g/km. Rounding down this comes to 100g/km which is an appropriate percentage of 19% for 2017-18.
The percentages must be adjusted for diesel and low emission cars (see below).
|
C02 (g/km)
|
2010-11 |
2011-12 |
2012-13 |
2013-14 |
2014-15 |
2015-16 |
2016-17 |
2017-18 |
2018-19 |
2019-20 |
C02 |
|
0 |
0% |
0% |
0% |
0% |
0% |
- |
- |
- |
- |
- |
0 |
|
0 - 50 |
5% |
5% |
5% |
5% |
5% |
5% |
7% |
9% |
13% |
16% |
0 - 50 |
|
51 -75 |
5% |
5% |
5% |
5% |
5% |
9% |
11% |
13% |
16% |
19% |
51 -75 |
|
76 - 94 |
10% |
10% |
10% |
10% |
11% |
13% |
15% |
17% |
19% |
22% |
76 - 94 |
|
95 - 99 |
10% |
10% |
10% |
11% |
12% |
14% |
16% |
18% |
20% |
23% |
95 - 99 |
|
100-104 |
10% |
10% |
11% |
12% |
13% |
15% |
17% |
19% |
21% |
24% |
100 - 104 |
|
105-109 |
10% |
10% |
12% |
13% |
14% |
16% |
18% |
20% |
22% |
25% |
105-109 |
|
110-114 |
10% |
10% |
13% |
14% |
15% |
17% |
19% |
21% |
23% |
26% |
110-114 |
|
115-119 |
10% |
10% |
14% |
15% |
16% |
18% |
20% |
22% |
24% |
27% |
115-119 |
|
120 |
10% |
10% |
15% |
16% |
17% |
19% |
21% |
23% |
25% |
28% |
120 |
|
125 |
15% |
15% |
16% |
17% |
18% |
20% |
22% |
24% |
26% |
29% |
125 |
|
130 |
15% |
16% |
17% |
18% |
19% |
21% |
23% |
25% |
27% |
30% |
130 |
|
135 |
16% |
17% |
18% |
19% |
20% |
22% |
24% |
26% |
28% |
31% |
135 |
|
140 |
17% |
18% |
19% |
20% |
21% |
23% |
25% |
27% |
29% |
32% |
140 |
|
145 |
18% |
19% |
20% |
21% |
22% |
24% |
26% |
28% |
30% |
33% |
145 |
|
150 |
19% |
20% |
21% |
22% |
23% |
25% |
27% |
29% |
31% |
34% |
150 |
|
155 |
20% |
21% |
22% |
23% |
24% |
26% |
28% |
30% |
32% |
35% |
155 |
|
160 |
21% |
22% |
23% |
24% |
25% |
27% |
29% |
31% |
33% |
36% |
160 |
|
165 |
22% |
23% |
24% |
25% |
26% |
28% |
30% |
32% |
34% |
37% |
165 |
|
170 |
23% |
24% |
25% |
26% |
27% |
29% |
31% |
33% |
35% |
37% |
170 |
|
175 |
24% |
25% |
26% |
27% |
28% |
30% |
32% |
34% |
36% |
37% |
175 |
|
180 |
25% |
26% |
27% |
28% |
29% |
31% |
33% |
35% |
37% |
37% |
180 |
|
185 |
26% |
27% |
28% |
29% |
30% |
32% |
34% |
36% |
37% |
37% |
185 |
|
190 |
27% |
28% |
29% |
30% |
31% |
33% |
35% |
37% |
37% |
37% |
190 |
|
195 |
28% |
29% |
30% |
31% |
32% |
34% |
36% |
37% |
37% |
37% |
195 |
|
200 |
29% |
30% |
31% |
32% |
33% |
35% |
37% |
37% |
37% |
37% |
200 |
|
205 |
30% |
31% |
32% |
33% |
34% |
36% |
37% |
37% |
37% |
37% |
205 |
|
210 |
31% |
32% |
33% |
34% |
35% |
37% |
37% |
37% |
37% |
37% |
210 |
|
215 |
32% |
33% |
34% |
35% |
35% |
37% |
37% |
37% |
37% |
37% |
215 |
|
220 |
33% |
34% |
35% |
35% |
35% |
37% |
37% |
37% |
37% |
37% |
220 |
|
225 |
34% |
35% |
35% |
35% |
35% |
37% |
37% |
37% |
37% |
37% |
225 |
|
230 |
35% |
35% |
35% |
35% |
35% |
37% |
37% |
37% |
37% |
37% |
230 |
|
235 |
35% |
35% |
35% |
35% |
35% |
37% |
37% |
37% |
37% |
37% |
235 |
|
240+ |
35% |
35% |
35% |
35% |
35% |
37% |
37% |
37% |
37% |
37% |
240 |
Diesel cars
From 6 April 2018:
- Finance Act 2018 provides for changes to the diesel supplement
- Diesel cars that meet the Real Driving Emissions standard (legislated as NOx <80mg/km and known as Euro6d) will be exempt from the supplement.
- For other diesel cars, the percentage is calculated as above but then 4% is added, to a maximum of 37%.
To 5 April 2018:
- The basic rule is to calculate as for a petrol engine and add 3% to a max of 37% (35% for years up to and including 2014-15).
- 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 car's CO2 emissions exceed 120g/km, round down (as you would for a petrol engine) to arrive at the nearest 5% and add 3%.
Discounts for low emission cars
- When a car has CO2 emissions of 120g/km or less the appropriate percentage from 2008-09 to 2011-12 is 10%.
- Discounts apply to cars that use alternative fuels in 2010-11 as follows. Note these discounts were 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 |
