Car Benefit Rates
This table is based on the lower thresholds of CO2 emissions and shows the appropriate percentages for a petrol-powered car. It does not apply to qualifying low emissions cars (QUALECs) for years from 2008/09 when the term is defined in the legislation.
Unless the car falls within one of the categories that require further adjustments, then the appropriate percentage arrived at from the table below is used for alternative fuels. The exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km). For example, CO2 emissions of 178g/km are treated as 175g/km.
| CO2 emissions (g/km)(see above) | 2003/04 | 2004/05 | 2005/06 to 2007/08 | 2008/09 to 2009/10 | 2010/11 onwards |
| 130 | 15% | 15% | 15% | 15% | 15% |
| 135 | 15% | 15% | 15% | 15% | 16% |
| 140 | 15% | 15% | 15% | 16% | 17% |
| 145 | 15% | 15% | 16% | 17% | 18% |
| 150 | 15% | 16% | 17% | 18% | 19% |
| 155 | 15% | 17% | 18% | 19% | 20% |
| 160 | 16% | 18% | 19% | 20% | 21% |
| 165 | 17% | 19% | 20% | 21% | 22% |
| 170 | 18% | 20% | 21% | 22% | 23% |
| 175 | 19% | 21% | 22% | 23% | 24% |
| 180 | 20% | 22% | 23% | 24% | 25% |
| 185 | 21% | 23% | 24% | 25% | 26% |
| 190 | 22% | 24% | 25% | 26% | 27% |
| 195 | 23% | 25% | 26% | 27% | 28% |
| 200 | 24% | 26% | 27% | 28% | 29% |
| 205 | 25% | 27% | 28% | 29% | 30% |
| 210 | 26% | 28% | 29% | 30% | 31% |
| 215 | 27% | 29% | 30% | 31% | 32% |
| 220 | 28% | 30% | 31% | 32% | 33% |
| 225 | 29% | 31% | 32% | 33% | 34% |
| 230 | 30% | 32% | 33% | 34% | 35% |
| 235 | 31% | 33% | 34% | 35% | 35% |
| 240 | 32% | 34% | 35% | 35% | 35% |
| 245 | 33% | 35% | 35% | 35% | 35% |
| 250 | 34% | 35% | 35% | 35% | 35% |
| 255 | 35% | 35% | 35% | 35% | 35% |
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