CO2 emissions percentages: use these to work out taxable car benefits on company cars.

CO2 emissions: appropriate percentages

The exact CO2 figure is always rounded down to the nearest five grams per kilometre (g/km).

For example, the car’s logbook gives CO2 emissions of 102g/km. Rounding down this comes to 100g/km which is an appropriate percentage of 19% for 2017-18.

The percentages must be adjusted for diesel and low emission cars (see below).

C02
emissions

(g/km)

 

2010-11

2011-12

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

2019-20

C02
emissions (g/km)

0

0%

0%

0%

0%

0%

-

-

-

-

0

0 - 50

5%

5%

5%

5%

5%

5%

7%

9%

13%

16%

0 - 50

51 -75

5%

5%

5%

5%

5%

9%

11%

13%

16%

19%

51 -75

76 - 94

10%

10%

10%

10%

11%

13%

 15%

17%

19%

22%

76 - 94

95 - 99

10%

10%

10%

11%

12%

14%

 16%

18%

20%

23%

95 - 99

100-104

10%

10%

11%

12%

13%

15%

 17%

19%

21%

24%

100 - 104

105-109

10%

10%

12%

13%

14%

16%

 18%

20%

22%

25%

105-109

110-114

10%

10%

13%

14%

15%

17%

 19%

21%

23%

26%

110-114

115-119

10%

10%

14%

15%

16%

18%

 20%

22%

24%

27%

115-119

120

10%

10%

15%

16%

17%

19%

 21%

23%

25%

28%

120

125

15%

15%

16%

17%

18%

 20%

22%

24%

26%

29%

125

130

15%

16%

17%

18%

19%

21%

 23%

25%

27%

30%

130

135

16%

17%

18%

19%

 20%

22%

 24%

26%

28%

31%

135

140

17%

18%

19%

 20%

21%

23%

 25%

27%

29%

32%

140

145

18%

19%

20%

21%

22%

24%

 26%

28%

30%

33%

145

150

19%

20%

21%

22%

23%

25%

 27%

29%

31%

34%

150

155

20%

21%

22%

23%

24%

26%

 28%

30%

32%

35%

155

160

21%

22%

23%

24%

25%

27%

29%

31%

33%

36%

160

165

22%

23%

24%

25%

26%

28%

 30%

32%

34%

37%

165

170

23%

24%

25%

26%

27%

29%

 31%

33%

35%

37%

170

175

24%

25%

26%

27%

28%

30%

 32%

34%

36%

37%

175

180

25%

26%

27%

28%

29%

31%

 33%

35%

37%

37%

180

185

26%

27%

28%

29%

30%

32%

 34%

36%

37%

37%

185

190

27%

28%

29%

30%

31%

33%

35%

37%

37%

37%

190

195

28%

29%

30%

31%

32%

34%

36%

37%

37%

37%

195

200

29%

30%

31%

32%

33%

35%

37%

37%

37%

37%

200

205

30%

31%

32%

33%

34%

36%

 37%

37%

37%

37%

205

210

31%

32%

33%

34%

35%

37%

 37%

37%

37%

37%

210

215

32%

33%

34%

35%

35%

37%

 37%

37%

37%

37%

215

220

33%

34%

35%

35%

35%

37%

 37%

37%

37%

37%

220

225

34%

35%

35%

35%

35%

37%

 37%

37%

37%

37%

225

230

35%

35%

35%

35%

35%

37%

 37%

37%

37%

37%

230

235

35%

35%

35%

35%

35%

37%

 37%

37%

37%

37%

235

240+

35%

35%

35%

35%

35%

37%

 37%

37%

37%

37%

240

 

Diesel cars

From 6 April 2018:

  • Finance Act 2018 provides for changes to the diesel supplement
    • Diesel cars that meet the Real Driving Emissions standard (legislated as NOx <80mg/km and known as Euro6d) will be exempt from the supplement.
    • For other diesel cars, the percentage is calculated as above but then 4% is added, to a maximum of 37%.

To 5 April 2018:

  • The basic rule is to calculate as for a petrol engine and add 3% to a max of 37% (35% for years up to and including 2014-15).
  • If the car has CO2 emissions of 120g/km the appropriate percentage from 2008-09 to 2011-12 is 10% plus a 3% addition i.e. 13%.
  • If the car's CO2 emissions exceed 120g/km, round down (as you would for a petrol engine) to arrive at the nearest 5% and add 3%.

Discounts for low emission cars

  • When a car has CO2 emissions of 120g/km or less the appropriate percentage from 2008-09 to 2011-12 is 10%.
  • Discounts apply to cars that use alternative fuels in 2010-11 as follows. Note these discounts were abolished on 6 April 2011, except that which applies to cars producing zero emissions:

Type of power/fuel

Discount

Cars producing zero emissions

0% from 2010-11 to 2015-16

E85 (petrol and up to 85% ethanol mix)

2% to 5 April 2011

Road fuel gas cars: LPG or (first registered on or after 1 January 1998) *

2% to 5 April 2011

Hybrids (petrol and electric) first registered on or after 1 January 1998)

3% to 5 April 2011

BI-fuel (first registered on or after 1 January 2000)

2% discount to 5 April 2011

 

Bi-fuel first registered in 1998 or 1990

N/A