Vehicle taxation

Company car tax rates

From 2015/16, two new appropriate percentage bands will be introduced for company cars with a rate of five per cent for cars emitting 0-50 g/km of carbon dioxide and a rate of nine per cent for cars emitting 51-75 g/km of carbon dioxide. As announced previously, the remaining appropriate percentages will be increased by two per cent for cars emitting more than 75 g/km, to a new maximum 37 per cent. For cars without CO₂ emissions, the appropriate percentage will be set at five per cent for cars incapable of producing CO₂ emissions under any circumstances when driven, and at 37 per cent for other cars.