Company car and van CO2 emissions rates and bands 2024-25 | Moorepay

Payroll & HR Rates

Company car and van CO2 emissions rates and bands 2024-25

Legislation

Company car and van CO2 emissions rates and bands 2024-25

Date

Effective 6 April 2024

Summary

Company car and van CO2 emissions rates and bands

On 6 April 2020, a new measure was introduced called the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) for new cars first registered from 6 April 2020. This brought with it the facility to separately record the electric miles range of Ultra Low Emission Vehicles (ULEV’s) with a C02 of between 1-50g of C02 per Kilometre as well as total zero emission vehicles.

The current NEDC chart has also been updated for vehicles prior to this date but with different appropriate percentages.

Here’s the information you need to know for 2024-25:

2024-252024-25
Registered
before 6 Apr
2021 (NEDC)
Registered on or
after 6th Apr
2021 (WLTP)
CO2 EmissionsElectric RangeAppropriate
Percentage (%)
Appropriate
Percentage (%)
0g/km2%2%
1-50g/km130+2%2%
1-50g/km70-1295%5%
1-50g/km40-698%8%
1-50g/km30-3912%12%
1-50g/km<3014%14%
51-54g/km15%15%
Each Additional 5g/kmPlus 1%Plus 1%
Non-RED2 Diesel Supplement4%4%
Maximum Benefit in All Cases37%37%

 

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Tax fact card 2024 – 2025

Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2024. This PDF card includes all the key payroll rates and dates that…