EIM24705 | Car benefit calculation: step 5: appropriate percentage: tax years 2015 to 2016 onwards: ready reckoner for type A cars

From HM Revenue & Customs · Employment Income Manual

Section 139 ITEPA 2003

This page relates to step 5 of the method statement in section 121(1) ITEPA 2003. See EIM24015.

From 1 January 2025, a temporary easement applies for eligible plug-in hybrid electric vehicles following the introduction of the Euro 6e-BIS emissions testing standard (see EIM24710).

The following tables show the appropriate percentages for type A cars.

Tax year 2026 to 2027

CO2 emissions g/km	Electric mileage range	NEDC ( % )	WLTP ( % )
Zero	0	4	4
1 to 50	130 and above	4	4
1 to 50	70 to 129	7	7
1 to 50	40 to 69	10	10
1 to 50	30 to 39	14	14
1 to 50	less than 30	16	16
51 to 54	0	17	17
55 to 59	0	18	18
60 to 64	0	19	19
65 to 69	0	20	20
70 to 74	0	21	21
75 to 79	0	21	21
80 to 84	0	22	22
85 to 89	0	23	23
90 to 94	0	24	24
95 to 99	0	25	25
100 to 104	0	26	26
105 to 109	0	27	27
110 to 114	0	28	28
115 to 119	0	29	29
120 to 124	0	30	30
125 to 129	0	31	31
130 to 134	0	32	32
135 to 139	0	33	33
140 to 144	0	34	34
145 to 149	0	35	35
150 to 154	0	36	36
155 and above	0	37	37

Tax year 2025 to 2026

CO2 emissions g/km	Electric mileage range	NEDC ( % )	WLTP ( % )
Zero	0	3	3
1 to 50	130 and above	3	3
1 to 50	70 to 129	6	6
1 to 50	40 to 69	9	9
1 to 50	30 to 39	13	13
1 to 50	less than 30	15	15
51 to 54	0	16	16
55 to 59	0	17	17
60 to 64	0	18	18
65 to 69	0	19	19
70 to 74	0	20	20
75 to 79	0	21	21
80 to 84	0	22	22
85 to 89	0	23	23
90 to 94	0	24	24
95 to 99	0	25	25
100 to 104	0	26	26
105 to 109	0	27	27
110 to 114	0	28	28
115 to 119	0	29	29
120 to 124	0	30	30
125 to 129	0	31	31
130 to 134	0	32	32
135 to 139	0	33	33
140 to 144	0	34	34
145 to 149	0	35	35
150 to 154	0	36	36
155 and above	0	37	37

Tax years 2022 to 2023, 2023 to 2024 and 2024 to 2025

CO2 emissions g/km	Electric mileage range	NEDC ( % )	WLTP ( % )
Zero	0	2	2
1 to 50	130 and above	2	2
1 to 50	70 to 129	5	5
1 to 50	40 to 69	8	8
1 to 50	30 to 39	12	12
1 to 50	less than 30	14	14
51 to 54	0	15	15
55 to 59	0	16	16
60 to 64	0	17	17
65 to 69	0	18	18
70 to 74	0	19	19
75 to 79	0	20	20
80 to 84	0	21	21
85 to 89	0	22	22
90 to 94	0	23	23
95 to 99	0	24	24
100 to 104	0	25	25
105 to 109	0	26	26
110 to 114	0	27	27
115 to 119	0	28	28
120 to 124	0	29	29
125 to 129	0	30	30
130 to 134	0	31	31
135 to 139	0	32	32
140 to 144	0	33	33
145 to 149	0	34	34
150 to 154	0	35	35
155 to 159	0	36	36
160 and above	0	37	37

Tax years 2020 to 2021 and 2021 to 2022

If the car was first registered on or after 6 April 2020, the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) emissions figure should be used to identify the appropriate percentage.

For cars first registered before 6 April 2020, the New European Driving Cycle (NEDC) emissions figure should be used to identify the appropriate percentage.

Tax year 2021 to 2022

CO2 emissions g/km	Electric mileage range	NEDC ( % )	WLTP ( % )
Zero	0	1	1
1 to 50	130 and above	2	1
1 to 50	70 to 129	5	4
1 to 50	40 to 69	8	7
1 to 50	30 to 39	12	11
1 to 50	less than 30	14	13
51 to 54	0	15	14
55 to 59	0	16	15
60 to 64	0	17	16
65 to 69	0	18	17
70 to 74	0	19	18
75 to 79	0	20	19
80 to 84	0	21	20
85 to 89	0	22	21
90 to 94	0	23	22
95 to 99	0	24	23
100 to 104	0	25	24
105 to 109	0	26	25
110 to 114	0	27	26
115 to 119	0	28	27
120 to 124	0	29	28
125 to 129	0	30	29
130 to 134	0	31	30
135 to 139	0	32	31
140 to 144	0	33	32
145 to 149	0	34	33
150 to 154	0	35	34
155 to 159	0	36	35
160 to 164	0	37	36
165 and above	0	37	37

Tax year 2020 to 2021

CO2 emissions g/km	Electric mileage range	NEDC (%)	WLTP (%)
Zero	0	0	0
1 to 50	130 and above	2	0
1 to 50	70 to 129	5	3
1 to 50	40 to 69	8	6
1 to 50	30 to 39	12	10
1 to 50	less than 30	14	12
51 to 54	0	15	13
55 to 59	0	16	14
60 to 64	0	17	15
65 to 69	0	18	16
70 to 74	0	19	17
75 to 79	0	20	18
80 to 84	0	21	19
85 to 89	0	22	20
90 to 94	0	23	21
95 to 99	0	24	22
100 to 104	0	25	23
105 to 109	0	26	24
110 to 114	0	27	25
115 to 119	0	28	26
120 to 124	0	29	27
125 to 129	0	30	28
130 to 134	0	31	29
135 to 139	0	32	30
140 to 144	0	33	31
145 to 149	0	34	32
150 to 154	0	35	33
155 to 159	0	36	34
160 to 164	0	37	35
165 to 169	0	37	36
170 and above	0	37	37

Tax years up to 2019 to 2020

CO2 emissions (g/km) (see note)	2015 to 2016 (%)	2016 to 2017 (%)	2017 to 2018 (%)	2018 to 2019 (%)	2019 to 2020 (%)
Zero	5	7	9	13	16
1 to 50	5	7	9	13	16
51 to 75	9	11	13	16	19
76 to 94	13	15	17	19	22
95 to 99	14	16	18	20	23
100 to 104	15	17	19	21	24
105 to 109	16	18	20	22	25
110 to 114	17	19	21	23	26
115 to 119	18	20	22	24	27
120 to 124	19	21	23	25	28
125 to 129	20	22	24	26	29
130 to 134	21	23	25	27	30
135 to 139	22	24	26	28	31
140 to 144	23	25	27	29	32
145 to 149	24	26	28	30	33
150 to 154	25	27	29	31	34
155 to 159	26	28	30	32	35
160 to 164	27	29	31	33	36
165 to 169	28	30	32	34	37
170 to 174	29	31	33	35	37
175 to 179	30	32	34	36	37
180 to 184	31	33	35	37	37
185 to 189	32	34	36	37	37
190 to 194	33	35	37	37	37
195 to 199	34	36	37	37	37
200 to 204	35	37	37	37	37
205 to 209	36	37	37	37	37
210 and above	37	37	37	37	37

For details of how the table is used in calculating the car benefit charge, see example EIM25020 onwards.

Diesel engine company cars

For diesel engine company cars, for tax years up to 2017 to 2018, a 3% supplement is added to the appropriate percentage up to the maximum percentage for cars (which is shown in the final row of the table above). From the tax year 2018 to 2019 onwards, the supplement to be added to the appropriate percentage for diesel cars is 4% up to the maximum percentage for cars. However, from tax year 2018 to 2019, if the diesel car is certified to meet Real Driving Emission 2 (RDE2) standard, it's exempt from the supplement.

Euro Status

‘Euro Status’ information will be available from the Driver Vehicle Licensing Agency (DVLA). For cars manufactured after September 2018, the Online Vehicle Enquiry Service will help you identify whether a car meets Euro standard 6d. Euro standard 6d information is also available on the form V5C for cars registered from 1 September 2018. If the Euro status of the car is shown as Euro 6AJ, 6AK, 6AL, 6AM, 6AN, 6AO, 6AP, 6AQ or 6AR, the car meets Euro standard 6d.

The appropriate percentage arrived at from this table is used unless the car falls within one of the categories for which adjustments are required. There is a summary of these adjustments at EIM24730.

From 1 January 2025, a temporary easement applies for eligible plug-in hybrid electric vehicles following the introduction of the Euro 6e-BIS emissions testing standard (see EIM24710).

Note. The exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km) unless specified above. For example, CO2 emissions of 188g/km are treated as 185g/km.