Vehicle Benefits

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
< 30 30–39 40–69 70–129 130 +
Registered pre-6/4/20
14% 12% 8% 5% 2%
Registered post-5/4/20
12% 10% 6% 3% 0%
All non-diesel cars over 50g/km CO2 51-5455 & 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%
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