

| % of P11D price (Petrol models) | % of P11D price (Diesel models) | 2011/12 | 2012/13 | 2013/14 |
|---|---|---|---|---|
| 0% | 0% | 0 | 0 | 0 |
| 5% | 8% | 1 to 75g/km | 1 to 75g/km | 1 to 75g/km |
| 10% | 13% | 76 to 120g/km | 76 to 99g/km | 76 to 94g/km |
| 11% | 14% | n/a | 100g/km | 95g/km |
| 12% | 15% | n/a | 105g/km | 100g/km |
| 13% | 16% | n/a | 110g/km | 105g/km |
| 14% | 17% | n/a | 115g/km | 110g/km |
| 15% | 18% | 125 g/km | 120 g/km | 115g/km |
| 16% | 19% | 130 g/km | 125 g/km | 120 g/km |
| 17% | 20% | 135 g/km | 130 g/km | 125 g/km |
| 18% | 21% | 140 g/km | 135 g/km | 130 g/km |
| 19% | 22% | 145 g/km | 140 g/km | 135 g/km |
| 20% | 23% | 150 g/km | 145 g/km | 140 g/km |
| 21% | 24% | 155 g/km | 150 g/km | 145 g/km |
| 22% | 25% | 160 g/km | 155 g/km | 150 g/km |
| 23% | 26% | 165 g/km | 160 g/km | 155 g/km |
| 24% | 27% | 170 g/km | 165 g/km | 160 g/km |
| 25% | 28% | 175 g/km | 170 g/km | 165 g/km |
| 26% | 29% | 180 g/km | 175 g/km | 170 g/km |
| 27% | 30% | 185 g/km | 180 g/km | 175 g/km |
| 28% | 31% | 190 g/km | 185 g/km | 180 g/km |
| 29% | 32% | 195 g/km | 190 g/km | 185 g/km |
| 30% | 33% | 200 g/km | 195 g/km | 190 g/km |
| 31% | 34% | 205 g/km | 200 g/km | 195 g/km |
| 32% | 35% | 210 g/km | 205 g/km | 200 g/km |
| 33% | 35% | 215 g/km | 210 g/km | 205 g/km |
| 34% | 35% | 220 g/km | 215 g/km | 210 g/km |
| 35% | 35% | 225 g/km | 220 g/km | 215 g/km |
Benefit-in-Kind tax rates for zero emission cars remain at 0%
Benefit-in-Kind tax rates for ultra-low emission cars (up to 75g/km) will remain at 5%