Car benefits

Taxable amount based on original list price and CO₂ emissions in g/km.

Zero emission cars 2%

Petrol and diesel hybrids with CO₂ emissions 1–50g/km

Range – electric-only miles	< 30	30–39	40–69	70–129	130+
	14%	12%	8%	5%	2%

All non-diesel cars over 50g/km CO2	51–54	55 & over
	15%	16%*–37%

*Increased for every extra 5g/km by 1% up to the maximum 37%

Diesels not meeting RDE2: add 4% to non-diesel rates, up to 37%

Fuel benefit – taxable amount for private use	23/24	22/23
CO2 % charge used for car benefit multiplied by	£27,800	£25,300