Payroll Legislation

What are the Company Car CO2 Emissions Rates and Bands?

Legislation

What are the Company Car CO2 Emissions Rates and Bands?

Due Date

6 April 2021

Summary

From the 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.

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