Car, Van and Fuel Benefits
Cars registered pre 6.4.20 % of list price taxed
Cars registered after 5.4.20 % of list price taxed
2021/22
CO 2 emissions g/km
0
1 2 5
1 1 4
1-50 Electric range - 130 or more
70 - 129 40 - 69 30 - 39 under 30
8 12 14 15 +1 37 n/a
7 11 13 14 +1 n/a
51-54
For every extra 5 160 and above 165 and above
37 For fully diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard) but the maximum is still 37%. For emissions of 75g/km or more if the CO 2 figure does not end in a 5 or 0 round down to the nearest 5 or 0. 2021/22 Car fuel benefit £24,600 Van benefit £3,500 Van fuel benefit £669
National Insurance
2021/22 Class 1 (employed) rates Employee Employer Earnings per week % Earnings per week
% Nil
Up to £184 £184.01 - £967 Over £967
Nil Up to £170 12 Over £170
13.8
2 Entitlement to contribution-based benefits for employees retained for earnings between £120 and £184 per week. The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £967 per week.
Class 1A (employers) Class 1B (employers)
13.8% on employee taxable benefits 13.8% on PAYE Settlement Agreements small profits threshold £6,515 per annum
Class 2 (self-employed) flat rate per week £3.05 flat rate per week £15.40 Class 4 (self-employed) 9% on profits between £9,568 and Class 3 (voluntary)
£50,270 plus 2% on profits over £50,270
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