Company Cars & Vans

Company cars 2024-25​
CO2 emissionsElectric Range (miles)% of car’s list price taxedCO2 emissionsElectric Range (miles)% of car’s list price taxed
0N/A2100 to 10425
1 to 50>1302105 to 10926
1 to 5070-1295110 to 11427
1 to 5040-698115 to 11928
1 to 5030-3912120 to 12429
1 to 50<3014125 to 12930
51 to 5415130 to 13431
55 to 5916135 to 13932
60 to 6417140 to 14433
65 to 6918145 to 14934
70 to 7419150 to 15435
75 to 7920155 to 15936
80 to 8421160 and above37
85 to 8922  
90 to 9423
95 to 9924

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


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