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Tax Tables

Car and Fuel Benefits

These rates apply from 1 June 2025. You can use the previous rates for up to 1 month from the date the new rates apply.

Petrol

Diesel

LPG

Fully electric cars 7p per mile.

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

Electric / Petrol / Hybrid / RDE2 compliant diesels (CO2 g/km)	Electric mileage range	2025/26	2024/25	2023/24
0		3%	2%	2%
1 to 50	130 and above	3%	2%	2%
1 to 50	70 to 129	6%	5%	5%
1 to 50	40 to 69	9%	8%	8%
1 to 50	30 to 39	13%	12%	12%
1 to 50	less than 30	15%	14%	14%
51 to 54		16%	15%	15%
55 to 59		17%	16%	16%
60 to 64		18%	17%	17%
65 to 69		19%	18%	18%
70 to 74		20%	19%	19%
75 to 79		21%	20%	20%
80 to 84		22%	21%	21%
85 to 89		23%	22%	22%
90 to 94		24%	23%	23%
95 to 99		25%	24%	24%
100 to 104		26%	25%	25%
105 to 109		27%	26%	26%
110 to 114		28%	27%	27%
115 to 119		29%	28%	28%
120 to 124		30%	29%	29%
125 to 129		31%	30%	30%
130 to 134		32%	31%	31%
135 to 139		33%	32%	32%
140 to 144		34%	33%	33%
145 to 149		35%	34%	34%
150 to 154		36%	35%	35%
155 to 159		37%	36%	36%
160 and above		37%	37%	37%

Non-RDE2 compliant diesels (CO2 g/km)	Electric mileage range	2025/26	2024/25	2023/24
51 to 54		20%	19%	19%
55 to 59		21%	20%	20%
60 to 64		22%	21%	21%
65 to 69		23%	22%	22%
70 to 74		24%	23%	23%
75 to 79		25%	24%	24%
80 to 84		26%	25%	25%
85 to 89		27%	26%	26%
90 to 94		28%	27%	27%
95 to 99		29%	28%	28%
100 to 104		30%	29%	29%
105 to 109		31%	30%	30%
110 to 114		32%	31%	31%
115 to 119		33%	32%	32%
120 to 124		34%	33%	33%
125 to 129		35%	34%	34%
130 to 134		36%	35%	35%
135 to 139		37%	36%	36%
140 and above		37%	37%	37%

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