Car and Fuel Benefits

Company Cars registered before 6 April 2020
CO2 Emissions	Electric	Percentage of list price (%)
g/km	range (mile)	2020-21	2021-22	2022-23
0	N/A	-	1	2
1-50	>130	2	2	2
1-50	70-129	5	5	5
1-50	40-69	8	8	8
1-50	30-39	12	12	12
1-50	<30	14	14	14
51-54	-	15	15	15
55-59	-	16	16	16
60-64	-	17	17	17
65-69	-	18	18	18
70-74	-	19	19	19
75-79	-	20	20	20
80-84	-	21	21	21
85-89	-	22	22	22
90-94	-	23	23	23
95-99	-	24	24	24
100-104	-	25	25	25
105-109	-	26	26	26
110-114	-	27	27	27
115-119	-	28	28	28
120-124	-	29	29	29
125-129	-	30	30	30
130-134	-	30	31	31
135-139	-	32	32	32
140-144	-	33	33	33
145-149	-	34	34	34
150-154	-	35	35	35
155-159	-	36	36	36
160 and over	-	37	37	37

Company Cars registered on or after 6 April 2020
CO2 Emissions	Electric	Percentage (%)
g/km	range (mile)	2020-21	2021-22	2022-23
0	N/A	-	1	2
1-50	>130	-	1	2
1-50	70-129	3	4	5
1-50	40-69	6	7	8
1-50	30-39	10	11	12
1-50	<30	12	13	14
51-54	-	13	14	15
55-59	-	14	15	16
60-64	-	15	16	17
65-69	-	16	17	18
70-74	-	17	18	19
75-79	-	18	19	20
80-84	-	19	20	21
85-89	-	20	21	22
90-94	-	21	22	23
95-99	-	22	23	24
100-104	-	23	24	25
105-109	-	24	25	26
110-114	-	25	26	27
115-119	-	26	27	28
120-124	-	27	28	29
125-129	-	28	29	30
130-134	-	29	30	31
135-139	-	30	31	32
140-144	-	31	32	33
145-149	-	32	33	34
150-154	-	33	34	35
155-159	-	34	35	36
160-164	-	35	36	37
165-169	-	36	37	37
170 and over	-	37	37	37

For all cars, drivers must add 4% to their appropriate percentage if the car is propelled solely by diesel (up to a maximum of 37%). Cars that meet the Real Driving Emissions Step 2 (RDE2) standard are exempt from the diesel supplement.

Car Fuel	2020/21	2019/20	2018/19
Car Fuel Benefit	£24,500	£24,100	£23,400
% charge as per the CO2 emissions:
Minimum charge	£-	£3,856	£3,043
Maximum charge	£9,065	£8,917	£8,658

Vans	2020/21	2019/20	2018/19
Van Benefit	£3,490	£3,430	£3,350
Van Fuel Benefit	£666	£655	£633
Electric Van	£3,490	£2,058	£1340

Personal Car

Revenue approved mileage rates	£ per mile
Cars and vans (First 10,000 miles)	45p
Cars and vans (Over 10,000 miles)	25p
Motor cycles	24p
Bicycles	20p

There is also an optional 5p allowance for each passenger carried who is an employee travelling on business.

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