Company cars 2024-25​
CO2 emissions Electric Range (miles) % of car’s list price taxed CO2 emissions Electric Range (miles) % of car’s list price taxed
(g/km) (g/km)
 
0 N/A 2 100 to 104 25
1 to 50 >130 2 105 to 109 26
1 to 50 70-129 5 110 to 114 27
1 to 50 40-69 8 115 to 119 28
1 to 50 30-39 12 120 to 124 29
1 to 50 <30 14 125 to 129 30
51 to 54 15 130 to 134 31
55 to 59 16 135 to 139 32
60 to 64 17 140 to 144 33
65 to 69 18 145 to 149 34
70 to 74 19 150 to 154 35
75 to 79 20 155 to 159 36
80 to 84 21 160 and above 37
85 to 89 22    
90 to 94 23
95 to 99 24

There is a diesel supplement of 4% (2023-24: 4%) for all for all diesel cars that are not certified to the Real Driving Emissions 2 (RDE2) standard. The diesel supplement is removed altogether for diesel cars which are certified to the RDE2 standard. The maximum rate including any diesel supplement remains at 37%.

Car fuel benefit
£27,800 × ‘appropriate percentage’ (percentage used to calculate the taxable benefit of the car for which the fuel is provided).
The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.  

Van benefit per vehicle 
Van benefit £3,960
Fuel benefit £757

  

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