Vehicle benefits
Cars
Taxable benefit: List price of car multiplied by chargeable percentage.
| CO2 g/km |
Electric Range miles |
2026/27 | 2025/26 |
|---|---|---|---|
| 0 | N/A | 4 | 3 |
| 1-50 | >130 | 4 | 3 |
| 1-50 | 70 - 129 | 7 | 6 |
| 1-50 | 40 - 69 | 10 | 9 |
| 1-50 | 30 - 39 | 14 | 13 |
| 1-50 | <30 | 16 | 15 |
| 51-54 | N/A | 17 | 16 |
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%.
Certain plug-in hybrid vehicles first registered after 31 December 2024, which have an emissions figure of 51 or more, are deemed to have an emissions figure of 1.
Vans
Chargeable value of £4,170 (2025/26: £4,020) if private use is more than home-to-work. Zero-emission vans charged at £Nil (2025/26: £Nil).
Fuel benefit
Employer provides fuel for private motoring in an employer-owned:
Car: CO2-based percentage from above table multiplied by £29,200 (2025/26: £28,200).
Van: £798 (2025/26: £769).
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).