Rates - Vehicle and fuel

Company car benefit - 2020 onward

From 6 April, for the 2020-2021 financial year, new tax bands for company cars are being introduced as follows.

Budget 11 March 2020

CO2 emissions figure (g/km)	Electric range (miles)	2020/21 - % of list price				2021/22 - % of list price
		Cars registered				Cars registered
		Before 6 April 2020		After 5 April 2020		Before 6 April 2020		After 5 April 2020
		Petrol (1)	Diesel (2)	Petrol (1)	Diesel (2)	Petrol (1)	Diesel (2)	Petrol (1)	Diesel (2)
0	N/A	0	N/A	0	N/A	1	N/A	1	N/A
0-50	> 130	2	N/A	0	N/A	2	N/A	1	N/A
	70 - 129	5	N/A	3	N/A	5	N/A	4	N/A
	40 - 69	8	N/A	6	N/A	8	N/A	7	N/A
	30 - 39	12	N/A	10	N/A	12	N/A	11	N/A
	< 30	14	N/A	12	N/A	14	N/A	13	N/A
51 - 54		15	19	13	17	15	19	14	18
55 - 59		16	20	14	18	16	20	15	19
60 - 64		17	21	15	19	17	21	16	20
65 - 69		18	22	16	20	18	22	17	21
70 - 74		19	23	17	21	19	23	18	22
75 - 79		20	24	18	22	20	24	19	23
80 - 84		21	25	19	23	21	25	20	24
85 - 89		22	26	20	24	22	26	21	25
90 - 94		23	27	21	25	23	27	22	26
95 - 99		24	28	22	26	24	28	23	27
100 - 104		25	29	23	27	25	29	24	28
105 -109		26	30	24	28	26	30	25	29
110 - 114		27	31	25	29	27	31	26	30
115 - 119		28	32	26	30	28	32	27	31
120 - 124		29	33	27	31	29	33	28	32
125 - 129		30	34	28	32	30	34	29	33
130 - 134		31	35	29	33	31	35	30	34
135 - 139		32	36	30	34	32	36	31	35
140 - 144		33	37	31	35	33	37	32	36
145 - 149		34	37	32	36	34	37	33	37
150 - 154		35	37	33	37	35	37	34	37
155 - 159		36	37	34	37	36	37	35	37
160 - 164		37	37	35	37	37	37	36	37
165 - 169		37	37	36	37	37	37	37	37
170		37	37	37	37	37	37	37	37

(1) Includes fully electric cars.

(2) Excludes diesel cars which meet the Real Driving Emissions Step 2 (RDE2) standard, as these are treated as petrol cars.

Company car benefit - Prior to 2020

CO2 (g/km)	2019/20		2018/19
	% of list price		% of list price
	Petrol (1)	Diesel (2)	Petrol1	Diesel2
0-50	16	20	13	17
51-75	19	23	16	20
76-94	22	26	19	23
95-99	23	27	20	24
100-104	24	28	21	25
105-109	25	29	22	26
110-114	26	30	23	27
115-119	27	31	24	28
120-124	28	32	25	29
125-129	29	33	26	30
130-134	30	34	27	31
135-139	31	35	28	32
140-144	32	36	29	33
145-149	33	37	30	34
150-154	34	37	31	35
155-159	35	37	32	36
160-164	36	37	33	37
165-169	37	37	34	37
170-174	37	37	35	37
175-179	37	37	36	37
≥ 180	37	37	37	37

(1) Includes fully electric cars.

(2) Excludes diesel cars registered from 1 September 2017 that are type approved to Euro 6d.

Car fuel benefit

	2020/21	2019/20	2018/19
Fuel benefit *	24,500	24,100	23,400

* Where private fuel is provided for company car, taxable benefit is calculated by multiplying above fixed sum by above company car percentage.

Charge proportionality reduced if private fuel ceases part year and reduced to nil if employee pays fully for fuel.

Van benefits (2020/2021)

Van benefits (2020/2021)
Van benefit	3,490
Fuel benefit	666

Using own vehicle for business use

Mileage rates are the maximum tax free amounts which can be paid to employees for using their own vehicles for business purposes. Any excess is a taxable benefit.

If the employee receives less than the statutory rate, tax relief can be claimed on the difference.

From 6 April 2011 (unchanged)
	Income tax	NI
Cars and vans
Up to 10,000 miles	45p	45p
Over 10,000 miles	25p	45p
Additional passenger	5p	5p
Motorcycles	24p	24p
Bicycles	20p	0p

Rates - Vehicle and fuel