Resource Centre

Tax Tables

Car and Fuel Benefits

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

Petrol

Diesel

LPG

Electric

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

All cars except non-RDE2 compliant diesel (CO2 g/km)	Electric range (miles)	2026/27	2025/26	2024/25
0	N/A	4%	3%	2%
1 to 50	More than 130	4%	3%	2%
1 to 50	70 to 129	7%	6%	5%
1 to 50	40 to 69	10%	9%	8%
1 to 50	30 to 39	14%	13%	12%
1 to 50	Less than 30	16%	15%	14%
51 to 54		17%	16%	15%
55 to 59		18%	17%	16%
60 to 64		19%	18%	17%
65 to 69		20%	19%	18%
70 to 74		21%	20%	19%
75 to 79		21%	21%	20%
80 to 84		22%	22%	21%
85 to 89		23%	23%	22%
90 to 94		24%	24%	23%
95 to 99		25%	25%	24%
100 to 104		26%	26%	25%
105 to 109		27%	27%	26%
110 to 114		28%	28%	27%
115 to 119		29%	29%	28%
120 to 124		30%	30%	29%
125 to 129		31%	31%	30%
130 to 134		32%	32%	31%
135 to 139		33%	33%	32%
140 to 144		34%	34%	33%
145 to 149		35%	35%	34%
150 to 154		36%	36%	35%
155 to 159		37%	37%	36%
160 and above		37%	37%	37%

Non-RDE2 compliant diesel (CO2 g/km)	Electric range (miles)	2026/27	2025/26	2024/25
51 to 54		21%	20%	19%
55 to 59		22%	21%	20%
60 to 64		23%	22%	21%
65 to 69		24%	23%	22%
70 to 74		25%	24%	23%
75 to 79		25%	25%	24%
80 to 84		26%	26%	25%
85 to 89		27%	27%	26%
90 to 94		28%	28%	27%
95 to 99		29%	29%	28%
100 to 104		30%	30%	29%
105 to 109		31%	31%	30%
110 to 114		32%	32%	31%
115 to 119		33%	33%	32%
120 to 124		34%	34%	33%
125 to 129		35%	35%	34%
130 to 134		36%	36%	35%
135 to 139		37%	37%	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.