Tax rates & allowances

Vehicle Benefits


Taxable benefit: Chargeable value multiplied by chargeable %.

Chargeable value:

Initial list price of car (including most accessories), reduced by any capital contribution (maximum £5,000) by employee when the car is first made available.

Chargeable percentage:

CO2 emissions g/km* Petrol Diesel
0-50 16% 20%
51-75 19% 23%
76-94 22% 26%
Above 94 Add 1% for every 5g/km
Above 164 (petrol)/ 144 (diesel) 37% maximum

*The percentages for petrol cars apply to diesel cars that meet the RDE2 standard.


Chargeable value of £3,430 (2018/19 £3,350) if private use is more than home-to-work. Electric vans £2,058 (2018/19 £1,340).


Employer provides fuel for private motoring in an employer-owned:

Car: CO2-based percentage from above table multiplied by £24,100 (2018/19 £23,400).

Van: £655 (2018/19 £633).

Employee contributions do not reduce taxable figure unless all private fuel is paid for by the employee (in which case there is no benefit charge).

Tax rates 2019-2020PDF document