Company Cars & Vans
| Company cars 2024-25 | |||||
| CO2 emissions | Electric Range (miles) | % of car’s list price taxed | CO2 emissions | Electric Range (miles) | % of car’s list price taxed |
| (g/km) | (g/km) | ||||
| 0 | N/A | 2 | 100 to 104 | 25 | |
| 1 to 50 | >130 | 2 | 105 to 109 | 26 | |
| 1 to 50 | 70-129 | 5 | 110 to 114 | 27 | |
| 1 to 50 | 40-69 | 8 | 115 to 119 | 28 | |
| 1 to 50 | 30-39 | 12 | 120 to 124 | 29 | |
| 1 to 50 | <30 | 14 | 125 to 129 | 30 | |
| 51 to 54 | 15 | 130 to 134 | 31 | ||
| 55 to 59 | 16 | 135 to 139 | 32 | ||
| 60 to 64 | 17 | 140 to 144 | 33 | ||
| 65 to 69 | 18 | 145 to 149 | 34 | ||
| 70 to 74 | 19 | 150 to 154 | 35 | ||
| 75 to 79 | 20 | 155 to 159 | 36 | ||
| 80 to 84 | 21 | 160 and above | 37 | ||
| 85 to 89 | 22 | ||||
| 90 to 94 | 23 | ||||
| 95 to 99 | 24 | ||||
There is a diesel supplement of 4% (2023-24: 4%) for all for all diesel cars that are not certified to the Real Driving Emissions 2 (RDE2) standard. The diesel supplement is removed altogether for diesel cars which are certified to the RDE2 standard. The maximum rate including any diesel supplement remains at 37%.
Car fuel benefit
£27,800 × ‘appropriate percentage’ (percentage used to calculate the taxable benefit of the car for which the fuel is provided).
The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.
| Van benefit per vehicle | |||||
| Van benefit | £3,960 | ||||
| Fuel benefit | £757 | ||||
Disclaimer
In preparing and maintaining this section of our website, every effort has been made to ensure the content is up to date and accurate – the data was correct at time off publication. However, the law and regulations are constantly changing, and unintentional errors can occur, meaning the information may not be current or accurate. For clarity and assured up to date information please check https://www.gov.uk/browse/tax
We make no representation or warranty (including liability towards third parties), express or implied, regarding the accuracy, reliability, or completeness of the information on the website. Please do not act directly on anything you read—contact us first for advice on how it may affect your individual circumstances.