Experienced – Collaborative – Professional
car & fuel benefits
Taxable amount based on car’s list price when new. Charge varies according to CO2 emissions in grams per kilometre.
| CO2 emissions in grams per kilometre | Petrol, Hybrid Dual Fuels, E85, LPG | All Diesel engines * |
|---|---|---|
| % | % | |
| 0-50 | 13 | 17 |
| 51-75 | 16 | 20 |
| 76 – 9 | 19 | 23 |
| 95 – 99 | 20 | 24 |
| 100 – 104 | 21 | 25 |
| 105 – 109 | 22 | 26 |
| 110 – 114 | 23 | 27 |
| 115 – 119 | 24 | 28 |
| 120 – 124 | 25 | 29 |
| 125 – 129 | 26 | 30 |
| 130 – 134 | 27 | 31 |
| 135 – 139 | 28 | 32 |
| 140 – 144 | 29 | 33 |
| 145 – 149 | 30 | 34 |
| 150 – 154 | 31 | 35 |
| 155 – 159 | 32 | 36 |
| 160 – 164 | 33 | 37 |
| 165 – 169 | 34 | 37 |
| 170 – 174 | 35 | 37 |
| 175 – 179 | 36 | 37 |
| 180 – above | 37 | 37 |
1. The exact CO2 figure does not end in 0 or 5, round down to the nearest 5g/km for cars with emissions of 125g/km or more unless specified as above.
* Except diesel-electric hybrids anc cars meeting the Real Driving Emissions Step 2 (RDE2) standard, which do not attract the 3% (4% from April 2018) surcharge.
| Vans | 2018/19 | 2017/18 |
|---|---|---|
| Vans regardless of age | £3,350 | £3,230 |
| Fuel scale charge | £633 | £610 |
| Electric Van | £1,340 | £646 |
| Car Fuel | 2018/19 | 2017/18 |
|---|---|---|
| Charged on a flat figure of | £23,400 | £22,600 |
| % charge as per the CO2 emissions above | ||
| Minimum charge | £3,043 | £2,034 |
| Maximum charge | £8,658 | £8,362 |
| Revenue approved mileage rates | First 10,000 miles | Excess over 10,000 miles |
|---|---|---|
| Cars and vans | 45p | 25p |
| Motor cycles | 24p | 24p |
| Bicycles | 20p | 20p |
There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.



