Company car benefit-in-kind rates for the next four tax years, based on vehicle P11D price.
| CO2 (g/km) emissions | 2020/21 | 2021/22 | 2022/23 |
|---|---|---|---|
| Zero | 0% | 1% | 2% |
| 1-50 (EV range 130+ miles) | 2% | 2% | 2% |
| 1-50 (EV 70-129 miles) | 5% | 5% | 5% |
| 1-50 (EV 40-69 miles) | 8% | 8% | 8% |
| 1-50 (EV 30-39 miles) | 12% | 12% | 12% |
| 1-50 (EV sub-30 miles) | 14% | 14% | 14% |
| 51-54 | 15% | 15% | 15% |
| 55-59 | 16% | 16% | 16% |
| 60-64 | 17% | 17% | 17% |
| 65-69 | 18% | 18% | 18% |
| 70-75 | 19% | 19% | 19% |
| 76-79 | 20% | 20% | 20% |
| 80-84 | 21% | 21% | 21% |
| 85-89 | 22% | 22% | 22% |
| 90-94 | 23% | 23% | 23% |
| 95-99 | 24% | 24% | 24% |
| 100-104 | 25% | 25% | 25% |
| 105-109 | 26% | 26% | 26% |
| 110-114 | 27% | 27% | 27% |
| 115-119 | 28% | 28% | 28% |
| 120-124 | 29% | 29% | 29% |
| 125-129 | 30% | 30% | 30% |
| 130-134 | 31% | 31% | 31% |
| 135-139 | 32% | 32% | 32% |
| 140-144 | 33% | 33% | 33% |
| 145-149 | 34% | 34% | 34% |
| 150-154 | 35% | 35% | 35% |
| 155-159 | 36% | 36% | 36% |
| 160-164 | 37% | 37% | 37% |
| 165-169 | 37% | 37% | 37% |
| 170 & above | 37% | 37% | 37% |
Add 4% penalty for diesels up to 37% max, if not meeting RDE2 emissions standard
N.B. Cars registered from 6 April 2020 will get a two-band reduction in 2020/21 and a one-band reduction in 2021/22 to compensate for increased CO2 figures as a result of the new WLTP emissions test regime.