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).