Vehicle benefits
Cars
Taxable benefit: List price of car multiplied by chargeable percentage.
| CO2 g/km |
Electric Range miles |
2025/26 | 2024/25 |
|---|---|---|---|
| 0 | N/A | 3 | 2 |
| 1-50 | >130 | 3 | 2 |
| 1-50 | 70 - 129 | 6 | 5 |
| 1-50 | 40 - 69 | 9 | 8 |
| 1-50 | 30 - 39 | 13 | 12 |
| 1-50 | <30 | 15 | 14 |
| 51-54 | N/A | 16 | 15 |
Then a further 1% for each 5g/km CO2 emissions, up to a maximum of 37%.
Diesel cars that are not RDE2 standard suffer a 4% supplement on the above figures but are still capped at 37%.
Vans
Chargeable value of £4,020 (2024/25: £3,960) if private use is more than home-to-work. Zero-emission vans charged at £Nil (2024/25: £Nil).
Fuel
Employer provides fuel for private motoring in an employer-owned:
Car: CO2-based percentage from above table multiplied by £28,200 (2024/25: £27,800).
Van: £769 (2024/25: £757).
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).