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Tax Tables

Car and Fuel Benefits

Advisory Fuel Rates from 1 June 2024

These rates apply from 1 June 2024. You can use the previous rates for up to 1 month from the date the new rates apply.

Petrol

Engine Size

 

1400 cc or less

14p

1401 cc to 2000

16p

over 2,000cc

26p

Diesel

Engine Size

 

1600 cc or less

13p

1601 cc to 2000

15p

over 2,000cc

20p

LPG

Engine Size

 

1400 cc or less

11p

1401 cc to 2000

13p

over 2,000cc

21p

Fully electric cars 8p per mile.

Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates.

Benefit In Kind Rate on Car

Electric / Petrol / Hybrid / RDE2 compliant diesels registered before 6-Apr-20 (CO2 g/km)

Electric mileage range

2024/25

2023/24

2022/23

0 2% 2% 2%
1 to 50 130 and above 2% 2% 2%
1 to 50 70 to 129 5% 5% 5%
1 to 50 40 to 69 8% 8% 8%
1 to 50 30 to 39 12% 12% 12%
1 to 50 less than 30 14% 14% 14%
51 to 54 15% 15% 15%
55 to 59 16% 16% 16%
60 to 64 17% 17% 17%
65 to 69 18% 18% 18%
70 to 74 19% 19% 19%
75 to 79 20% 20% 20%
80 to 84 21% 21% 21%
85 to 89 22% 22% 22%
90 to 94 23% 23% 23%
95 to 99 24% 24% 24%
100 to 104 25% 25% 25%
105 to 109 26% 26% 26%
110 to 114 27% 27% 27%
115 to 119 28% 28% 28%
120 to 124 29% 29% 29%
125 to 129 30% 30% 30%
130 to 134 31% 31% 31%
135 to 139 32% 32% 32%
140 to 144 33% 33% 33%
145 to 149 34% 34% 34%
150 to 154 35% 35% 35%
155 to 159 36% 36% 36%
160 and above 37% 37% 37%
 

Electric / Petrol / Hybrid / RDE2 compliant diesels registered after 6-Apr-20 (CO2 g/km)

Electric mileage range

2024/25

2023/24

2022/23

0 2% 2% 2%
1 to 50 130 and above 2% 2% 2%
1 to 50 70 to 129 5% 5% 5%
1 to 50 40 to 69 8% 8% 8%
1 to 50 30 to 39 12% 12% 12%
1 to 50 less than 30 14% 14% 14%
51 to 54 15% 15% 15%
55 to 59 16% 16% 16%
60 to 64 17% 17% 17%
65 to 69 18% 18% 18%
70 to 74 19% 19% 19%
75 to 79 20% 20% 20%
80 to 84 21% 21% 21%
85 to 89 22% 22% 22%
90 to 94 23% 23% 23%
95 to 99 24% 24% 24%
100 to 104 25% 25% 25%
105 to 109 26% 26% 26%
110 to 114 27% 27% 27%
115 to 119 28% 28% 28%
120 to 124 29% 29% 29%
125 to 129 30% 30% 30%
130 to 134 31% 31% 31%
135 to 139 32% 32% 32%
140 to 144 33% 33% 33%
145 to 149 34% 34% 34%
150 to 154 35% 35% 35%
155 to 159 36% 36% 36%
160 to 164 37% 37% 37%
165 and above 37% 37% 37%
 

Non-RDE2 compliant diesels registered before 6-Apr-20 (CO2 g/km)

Electric mileage range

2024/25

2023/24

2022/23

51 to 54 19% 19% 19%
55 to 59 20% 20% 20%
60 to 64 21% 21% 21%
65 to 69 22% 22% 22%
70 to 74 23% 23% 23%
75 to 79 24% 24% 24%
80 to 84 25% 25% 25%
85 to 89 26% 26% 26%
90 to 94 27% 27% 27%
95 to 99 28% 28% 28%
100 to 104 29% 29% 29%
105 to 109 30% 30% 30%
110 to 114 31% 31% 31%
115 to 119 32% 32% 32%
120 to 124 33% 33% 33%
125 to 129 34% 34% 34%
130 to 134 35% 35% 35%
135 to 139 36% 36% 36%
140 and above 37% 37% 37%
 

Non-RDE2 compliant diesels registered after 6-Apr-20 (CO2 g/km)

Electric mileage range

2024/25

2023/24

2022/23

51 to 54 19% 19% 19%
55 to 59 20% 20% 20%
60 to 64 21% 21% 21%
65 to 69 22% 22% 22%
70 to 74 23% 23% 23%
75 to 79 24% 24% 24%
80 to 84 25% 25% 25%
85 to 89 26% 26% 26%
90 to 94 27% 27% 27%
95 to 99 28% 28% 28%
100 to 104 29% 29% 29%
105 to 109 30% 30% 30%
110 to 114 31% 31% 31%
115 to 119 32% 32% 32%
120 to 124 33% 33% 33%
125 to 129 34% 34% 34%
130 to 134 35% 35% 35%
135 to 139 36% 36% 36%
140 to 144 37% 37% 37%
145 and above 37% 37% 37%

VAT

Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.

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