Calculating the appropriate percentage

Introduction

From 2020-21 Car benefits will be computed using the carbon dioxide emissions as well as the approved zero emissions mileage, where the carbon dioxide emissions range between 1 – 50.

There are two sets of rates, those applied to cars registered before 6th April 2020 and those applied to cars registered after 6th April 2020.

The table below shows the rates for cars registered before April 2020.

Emissions of C02

Multiple applied to list price
 

2018 - 19

2019 - 20

2019 - 20

2021 - 22
      g/km Zero emission miles   g/km Zero emission miles

 
      0 N/A 0% 0 N/A 1%
0-50 g/km
 
 
 
 
 		 13%
 
 
 
 
 		 16%
 
 
 
 
 		 1-50
 
 		 >130 2%  
 
 
1-50
 
 
 
 
 		 >130 2%
70 - 129 5% 70 - 129 5%
40 - 89 8% 40 - 89 8%
30 - 39 12% 30 - 39 12%
<30 14% <30 14%
Up to 75 g/km
 
 
 
 		 16%
 
 
 
 		 19%
 
 
 
 		 51 - 54  

15%

 51-54   15%
55 - 59  

16%

 55-59   16%
60 - 64  

17%

 60-64   17%
65 - 69  

18%

 65-69   18%
70 - 74  

19%

 70-74   19%
Up to 94 g/km
 
 
 		 19%
 
 
 		 22%
 
 
 		 75 - 79   20% 75-79   20%
80 - 84  

21%

 80-84   21%
85 - 89  

22%

85-89

   22%
90 - 94   23%

90-94

   23%
1% for every 5g/km (max 37%)
 
 
 
 
 
 
 
 
 
 
 
 
 
 		 1% for every 5g/km (max 37%)
 
 
 
 
 
 
 
 
 
 
 
 
 
 		 1% for every 5g/km (max 37%)
 
 
 
 
 
 
 
 
 
 
 
 
 
 		 95-99   24% 95-99   24%
100-104   25% 100-104   25%
105-109   26% 105-109   26%
110-114   27% 110-114   27%
115-119   28% 115-119   28%
120-124   29% 120-124   29%
125-129   30% 125-129   30%
130-134   31% 130-134   31%
135-139   32% 135-139   32%
140-144   33% 140-144   33%
145-149   34% 145-149   34%
150-154   35% 150-154   35%
155-159   36% 155-159   36%
160+   37% 160+   37%

 

Enter the cylinder capacity. The information is required to compute fuel benefit up to and including 2002-03. It will also be needed from2002-03 onwards where the car was registered prior to 1/1/98:

  Appropriate % up to 2018/19 Appropriate % up to 2019/20 Appropriate % up to 2020/21 Appropriate % up to 2021/22
1400 or less

20

23

24

24
1401 - 2000

31

34

35

35
More than 2000

37

37

37

37

 

Between 2002-2020 car benefits will be computed on the carbon dioxide emissions.

Percentage of cars list price

CO2 Emissions
  2019 - 20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03
0% - - - -   0 0 0 0                  
5% - - - - 0 1 to 75 75 or less 75 or less 75 or less 75 or less                
7% - - - 0 - 50 -                          
9% - - 0 - 50   51 to 75                          
10% - - - - -   76 to 94 76 to 99 76 to 120 76 to 120                
11% - - - 51 - 75 - 76 to 94 95 100 to 104                    
12% - - - - - 95 100 105 to 109                    
13% - 0 - 50 51 - 75 - 76 to 94 100 105 110 to 114                    
14% - - - - 95 105 110 115 to 119                    
15% - - - 76 - 94 100 100 115 120 121 to 125 121 to 130 135 135 140 140 140 145 155 165
16% 0 - 50 51 - 75 - 95 - 99 105 115 120 125 130 135 140 140 145 145 145 150 160 170
17% - - 76 - 94 100 - 104 110 120 125 130 135 140 145 145 150 150 150 155 165 175
18% - - 95 - 99 105 - 109 115 125 130 135 140 145 150 150 155 155 155 160 170 180
19% 51 - 75 76 - 94 100 - 104 110 - 114 120 130 135 140 145 150 155 155 160 160 160 165 175 185
20% - 95 - 99 105 - 109 115 - 119 125 135 140 145 150 155 160 160 165 165 165 170 180 190
21% - 100 - 104 110 - 114 120 - 124 130 140 145 150 155 160 165 165 170 170 170 175 185 195
22% 76 - 94 105 - 109 115 - 119 125 - 129 135 145 150 155 160 165 170 170 175 175 175 180 190 200
23% 95 - 99 110 - 114 120 - 124 130 - 134 140 150 155 160 165 170 175 175 180 180 180 185 195 205
24% 110 - 104 115 - 119 125 - 129 135 - 139 145 155 160 165 170 175 180 180 185 185 185 190 200 210
25% 105 - 109 120 - 124 130 - 134 140 - 144 150 160 165 170 175 180 185 185 190 190 190 195 205 215
26% 110 - 114 125 - 129 135 - 139 145 - 149 155 165 170 175 180 185 190 190 195 195 195 200 210 220
27% 115 - 119 130 - 134 140 - 144 150 - 154 160 170 175 180 185 190 195 195 200 200 200 205 215 225
28% 120 - 124 135 - 139 145 - 149 155 - 159 165 175 180 185 190 195 200 200 205 205 205 210 220 230
29% 125 - 129 140 - 144 150 - 154 160 - 164 170 180 185 190 195 200 205 205 210 210 210 215 225 235
30% 130 - 134 145 - 149 155 - 159 165 - 169 175 185 190 195 200 205 210 210 215 215 215 220 230 240
31% 135 - 139 150 - 154 160 - 164 170 - 174 180 190 195 200 205 210 215 215 220 220 220 225 235 245
32% 140 - 144 155 - 159 165 - 169 175 - 179 185 195 200 205 210 215 220 220 225 225 225 230 240 250
33% 145 - 149 160 - 164 170 - 174 180 - 184 190 200 205 210 215 220 225 225 230 230 230 235 245 255
34% 150 - 154 165 - 169 175 - 179 185 - 189 195 205 210 215 220 225 230 230 235 235 235 240 250 260
35% 155 - 159 170 - 174 180 - 184 190 - 194 200 210 215 220 225 230 235 235 240 240 240 245 255 265
36% 160 - 164 175 - 179 185 - 189 195 - 199 205                          
37% 165 or more 180 or more 190 or more 200 or more 210                          

 

PERCENTAGE OF CAR'S LIST PRICE C02 EMISSIONS

 

 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 2008/09 2007/08 2006/07 2005/06 2004/05 2003/04 2002/03

0% - - - -  0 0 0 0 0         

5% - - - - 0 1 to 75 75 or less 75 or less 75 or less 75 or less         

7% - - - 0-50 -              

9% - - 0-50  51 to 75              

10% - - - - -  76 to 94 76 to 99 76 to 120 76 to 120         

11% - - - 51-75 - 76 to 94 95 100 to 104           

12% - - - - - 95 100 105 to 109           

13% - 0-50 51-75 - 76 to 94 100 105 110 to 114           

14% - - - - 95 105 110 115 to 119           

15%       - - - 76-94 100 100 115 120 121 to 125 121 to 130 135 135 140 140 140 145 155 165

16% 0-50 51-75 - 95-99 105 115 120 125 130 135 140 140 145 145 145 150 160 170

17% - - 76-94 100-104 110 120 125 130 135 140 145 145 150 150 150 155 165 175

18% - - 95-99 105-109 115 125 130 135 140 145 150 150 155 155 155 160 170 180

19% 51-75 76-94 100-104 110-114 120 130 135 140 145 150 155 155 160 160 160 165 175 185

20% - 95-99 105-109 115-119 125 135 140 145 150 155 160 160 165 165 165 170 180 190

21% - 100-104 110-114 120-124 130 140 145 150 155 160 165 165 170 170 170 175 185 195

22% 76-94 105-109 115-119 125-129 135 145 150 155 160 165 170 170 175 175 175 180 190 200

23% 95-99 110-114 120-124 130-134 140 150 155 160 165 170 175 175 180 180 180 185 195 205

24% 110-104 115-119 125-129 135-139 145 155 160 165 170 175 180 180 185 185 185 190 200 210

25% 105-109 120-124 130-134 140-144 150 160 165 170 175 180 185 185 190 190 190 195 205 215

26% 110-114 125-129 135-139 145-149 155 165 170 175 180 185 190 190 195 195 195 200 210 220

27% 115-119 130-134 140-144 150-154 160 170 175 180 185 190 195 195 200 200 200 205 215 225

28% 120-124 135-139 145-149 155-159 165 175 180 185 190 195 200 200 205 205 205 210 220 230

29% 125-129 140-144 150-154 160-164 170 180 185 190 195 200 205 205 210 210 210 215 225 235

30% 130-134 145-149 155-159 165-169 175 185 190 195 200 205 210 210 215 215 215 220 230 240

31% 135-139 150-154 160-164 170-174 180 190 195 200 205 210 215 215 220 220 220 225 235 245

32% 140-144 155-159 165-169 175-179 185 195 200 205 210 215 220 220 225 225 225 230 240 250

33% 145-149 160-164 170-174 180-184 190 200 205 210 215 220 225 225 230 230 230 235 245 255

34% 150-154 165-169 175-179 185-189 195 205 210 215 220 225 230 230 235 235 235 240 250 260

35% 155-159 170-174 180-184 190-194 200 210 215 220 225 230 235 235 240 240 240 245 255 265

36% 160-164 175-179 185-189 195-199 205              

37% 165 0r more 180 or more 190 or more 200 or more 210