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| Percentage of car's price taxed from 6 April 2004
Based on CO2 emissions in grams per kilometre
Use the Society of Motor Manufacturers and Traders Limited site to find the emission level for your car. Once you have found your car's CO2 emission in g/km, use the table below to calculate the percentage of the car's price which will form the basis of your income tax charge.
See the notes at the bottom of this page, in particular if you drive a diesel car, if you make a contribution to the cost of the car or if you are an employer wondering what the NI implications are. | |
| 2005/06
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240 | 2006/07
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240
| 2007/08
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
240 | Percentage
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35 |
| | Notes
1. For diesel cars add a 3% supplement but maximum still 35%. This was waived for Euro IV diesels. From 2006/07, no waiver for diesels registered on/after 1 January 2006.
2. The taxable benefit will be reduced for employee contributions up to £5,000, and where the car is unavailable for part of the year. Further details are available from the Inland Revenue.
3. The formula above is also used to calculate the class 1A national insurance contributions payable by employers on the benefits of cars they provide for the private use of their employees.
4. Discounts apply to certain environmentally friendly cars.
5. For cars registered before 1 January 1998 the charge is based on engine size.
6. The list price includes accessories and is subject to an upper limit of £80,000. | |
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