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Car and Fuel Benefits

Company Cars registered before 6 April 2020

CO2 Emissions

Electric

Percentage of list price (%)

g/km

range (mile)

2020-21

2021-22

2022-23

0

N/A

-

1

2

1-50

>130

2

2

2

1-50

70-129

5

5

5

1-50

40-69

8

8

8

1-50

30-39

12

12

12

1-50

<30

14

14

14

51-54

-

15

15

15

55-59

-

16

16

16

60-64

-

17

17

17

65-69

-

18

18

18

70-74

-

19

19

19

75-79

-

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

-

30

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 and over

-

37

37

37

 

Company Cars registered on or after 6 April 2020

CO2 Emissions

Electric

Percentage (%)

g/km

range (mile)

2020-21

2021-22

2022-23

0

N/A

-

1

2

1-50

>130

-

1

2

1-50

70-129

3

4

5

1-50

40-69

6

7

8

1-50

30-39

10

11

12

1-50

<30

12

13

14

51-54

-

13

14

15

55-59

-

14

15

16

60-64

-

15

16

17

65-69

-

16

17

18

70-74

-

17

18

19

75-79

-

18

19

20

80-84

-

19

20

21

85-89

-

20

21

22

90-94

-

21

22

23

95-99

-

22

23

24

100-104

-

23

24

25

105-109

-

24

25

26

110-114

-

25

26

27

115-119

-

26

27

28

120-124

-

27

28

29

125-129

-

28

29

30

130-134

-

29

30

31

135-139

-

30

31

32

140-144

-

31

32

33

145-149

-

32

33

34

150-154

-

33

34

35

155-159

-

34

35

36

160-164

-

35

36

37

165-169

-

36

37

37

170 and over

-

37

37

37

For all cars, drivers must add 4% to their appropriate percentage if the car is propelled solely by diesel (up to a maximum of 37%). Cars that meet the Real Driving Emissions Step 2 (RDE2) standard are exempt from the diesel supplement.

 

Car Fuel

2020/21 2019/20 2018/19

Car Fuel Benefit

£24,500

£24,100

£23,400

% charge as per the CO2 emissions:

Minimum charge

£-

£3,856

£3,043

Maximum charge

£9,065

£8,917

£8,658

 

Vans

2020/21 2019/20 2018/19

Van Benefit

£3,490

£3,430

£3,350

Van Fuel Benefit

£666

£655

£633

Electric Van

£3,490

£2,058

£1340

 

Personal Car

Revenue approved mileage rates

£ per mile

Cars and vans (First 10,000 miles)

45p

Cars and vans (Over 10,000 miles)

25p

Motor cycles

24p

Bicycles

20p

There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.

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