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 | Percentage of car's price taxed from 6 April 2008
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. |  |
2008/09 Up to 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 and above | 2009/10 Up to 135 140 145 150 155 160 165 170 175 180 185 190 195 200 205 210 215 220 225 230 235 and above | Percentage 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 |
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 | 1. For diesel cars add a 3% supplement but maximum still 35%. Euro IV diesel cars registered before 1 January 2006 do not suffer the 3% supplement.
2. Discounts apply to certain environmentally friendly cars.
3. 10% rate applies to non-electric cars with emissions of no more than 120 gm/km. Environmentally friendly discounts do not apply to these cars but the diesel supplement does.
4. For cars registered before 1 January 1998 the charge is based on engine size.
5. The list price includes accessories and is subject to an upper limit of £80,000.
6. The list price is reduced for capital contributions made by the employee up to £5,000. |  | |
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