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
2020/21
emissions g/km
CO 2
0
0 2 5 8
0 0 3 6
1-50 Electric range - 130 or more
70 - 129 40 - 69 30 - 39 under 30
12 14 15 +1 37 n/a
10 12 13 +1 n/a
51-54
For every extra 5 160 and above 170 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. 2020/21 Car fuel benefit £24,500 Van benefit £3,490 Van fuel benefit £666
National Insurance
2020/21 Class 1 (employed) rates Employee Employer Earnings per week % Earnings per week
% Nil
Up to £183 £183.01 - £962 Over £962
Nil Up to £169 12 Over £169
13.8
2 Entitlement to contribution-based benefits for employees retained for earnings between £120 and £183 per week. The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £962 per week. 13.8% on employee taxable benefits 13.8% on PAYE Settlement Agreements small profits threshold £6,475 per annum Class 2 (self-employed) flat rate per week £3.05 flat rate per week £15.30 Class 4 (self-employed) 9% on profits between £9,500 and Class 3 (voluntary) £50,000 plus 2% on profits over £50,000 Class 1A (employers) Class 1B (employers)
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