The Finance Act 2017 changed the Company Car Tax to benefit zero and ultra-low emission vehicles to take effect from tax year 2020-21 and subsequent tax years up to 2022/23.

Therefore, from 6 April 2020, the table of company car tax bands will now include a differential for cars with emissions of 1 to 50g CO2 per km based on the electric range of the car for vehicles first registered from 6 April 2020 and those prior to 6 April 2020.

Column 1 & 2 are for cars first registered on or after 1st January 1998 and before 6th April 2020. Column 2 is the Diesel supplement if not RDE2 compliant Diesel. Columns 3 & 4 are for Cars first registered on or after 6th April 2020. Column 4 is the Diesel supplement if not RDE2 compliant. Diesel RDE2 Complaint vehicles are not subject to the 4% surcharge.

Ready Reckoner – Appropriate Percentage %
CO2 emissions (g/km Electric range (miles) Zero Emission Column 1(%) Column 2 (%) Column 3 (%) Column 4(%)
0-0 0 4 0 4
1-50* 130 and above 2 6 0 4
1-50* 70-129 5 9 3 7
1-50* 40-69 8 12 6 10
1-50* 30-39 12 16 10 14
1-50* <30 14 18 12 16
51-54* 15 19 13 17
55 16 20 14 18
60 17 21 15 19
65 18 22 16 20
70 19 23 17 21
75 20 24 18 22
80 21 25 19 23
85 22 26 20 24
90 23 27 21 25
95 24 28 22 26
100 25 29 23 27
105 26 30 24 28
110 27 31 25 29
115 28 32 26 30
120 29 33 27 31
125 30 34 28 32
130 31 35 29 33
135 32 36 30 34
140 33 37 31 35
145 34 37 32 36
150 35 37 33 37
155 36 37 34 37
160 37 37 35 37
165 37 37 36 37
170** or more 37 37 37 37

*Unrounded
**This is the maximum CO2 value for which a different percentage applies