Tax Rates and Allowances 2018

Car benefits

2018/19

2017/18

The car benefit is calculated by multiplying the car's list price, when new, by a percentage linked to the car's CO2 emissions.
For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard) but the maximum is still 37%.
The list price includes accessories.
The list price is reduced for capital contributions made by the employee up to £5,000.
Special rules may apply to cars provided for disabled employees.
For cars registered before 1 January 1998 and cars with no agreed CO2 emissions the charge is based on engine size.

CO2 emissions (g/km) (round down to nearest 5g/km for values above 95)	% of car's list price taxed
0-50	13
51 up to 75	16
76 up to 94	19
95	20
100	21
105	22
110	23
115	24
120	25
125	26
130	27
135	28
140	29
145	30
150	31
155	32
160	33
165	34
170	35
175	36
180 and above	37

© 2018. This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.