Page 23 - Budget 2021

CAR BENEFITS

The charge is based on a percentage of the car’s “price”. “Price” for this purpose is the list price at the time the car
was first registered plus the price of extras.

For cars first registered after 31 December 1997 the charge, based on the car’s “price”, is graduated according to
the level of the car’s approved CO2 emissions.
For petrol cars with an approved CO2 emission figure.

CO2 ELECTRIC 20-21 21-22
G/KM 1 RANGE
(MILES)
Registered Registered Registered Registered
pre-6/4/20 6/4/20 on pre-6/4/20 6/4/20 on
(NEDC) (WLTP) (NEDC) (WLTP)
0 N/A 0 0 0 1
1-50 130 or more 2 0 2 1
1-50 70-129 5 3 5 4
1-50 40-69 8 6 8 7
1-50 30-39 12 10 12 11
1-50 Less than 30 14 12 14 13
51-54 15 13 15 14
55-59 16 14 16 15
60-64 17 15 17 16
65-69 18 16 18 17
70-74 19 17 19 18
75 20 18 20 18
76-79 20 18 20 19
80-84 21 19 21 20
85-89 22 20 22 21
90-94 23 21 23 22
95–99 24 22 24 23
100–4 25 23 25 24
105–9 26 24 26 25
110–4 27 25 27 26
115-119 28 26 28 27
120-124 29 27 29 28
125-129 30 28 30 29
130-134 31 29 31 30
135-139 32 30 32 31
140-144 33 31 33 32
145-149 34 32 34 33
150-154 35 33 35 34
155-159 36 34 36 35
160-164 37 35 37 36
165-169 37 36 37 37
170 & over 37 37 37 37

Notes
1. The exact CO2 emissions figure are based on NEDC for pre-6 April 2020 registration and WLTP for cars registered
thereafter.
2. For diesels (other than diesel hybrids) add 4% unless RDE2 emissions standards are met (mandatory for
registrations from 1 January 2021), subject to maximum charge of 37%.

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