What are the calculations for CO2 emission vehicles? What rates apply?
- Click here for tables for 2010-11, 2011-12 and later years.
- 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.
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 168g/km. Rounding down this comes to 165g/km which is an appropriate percentage of 21% for 2009-10.
The percentages must be adjusted for diesel and low emission cars (see below).
|
CO2
|
2005-06 to 2007-08 |
2008-09 to 2009-10 |
CO2
|
|
110-114 |
|
10% |
110-114 |
|
115-119 |
|
10% |
115-119 |
|
120 |
|
10% |
120 |
|
125 |
15% |
15% |
125 |
|
130 |
15% |
15% |
130 |
|
135 |
15% |
15% |
135 |
|
140 |
15% |
16% |
140 |
|
145 |
16% |
17% |
145 |
|
150 |
17% |
18% |
150 |
|
155 |
18% |
19% |
155 |
|
160 |
19% |
20% |
160 |
|
165 |
20% |
21% |
165 |
|
170 |
21% |
22% |
170 |
|
175 |
22% |
23% |
175 |
|
180 |
23% |
24% |
180 |
|
185 |
24% |
25% |
185 |
|
190 |
25% |
26% |
190 |
|
195 |
26% |
27% |
195 |
|
200 |
27% |
28% |
200 |
|
205 |
28% |
29% |
205 |
|
210 |
29% |
30% |
210 |
|
215 |
30% |
31% |
215 |
|
220 |
31% |
32% |
220 |
|
225 |
32% |
33% |
225 |
|
230 |
33% |
34% |
230 |
|
235 |
34% |
35% |
235 |
|
240+ |
35% |
35% |
240 |
Diesel cars
- The basic rule is to calculate as for a petrol engine and add 3% to a max of 35%.
- If the car has CO2 emissions of 120g/km the appropriate percentage for 2008-09 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 appropriate percentage from 2008-09 is 10%.
