The car benefit scale charge percentages for 2020/21 will
be restructured, taking account of the recently introduced
Worldwide Harmonised Light Vehicle Test Programme (WLTP)
emissions standards. The scales for 2020/21 are as follows:
All zero CO2 emission vehicles: 0%
| Range — electric-only miles | < 30 | 30–39 | 40–69 | 70–129 | 130 + |
|---|---|---|---|---|---|
| Registered pre-6/4/20 (NEDC) | 14% | 12% | 8% | 5% | 2% |
| Registered post-5/4/20 (WLTP) | 12% | 10% | 6% | 3% | 0% |
| All non-diesel cars over 50g/km CO2 | 51-54 | 55 & over |
|---|---|---|
| Registered pre-6/4/20 (NEDC) | 15% | 16%*-37% |
| Registered post-5/4/20 (WLTP) | 13% | 14%*-37% |
| All diesels that do not meet RDE2 standards: add 4% to the above, subject to a maximum 37% scale charge. |
||
| *Increased for every extra 5g/km by 1% up to the maximum 37% | ||
