Payroll 2021/2022: Company car appropriate percentages

The HMRC Software Developers Support Team have provided the following confirmations.

Company car appropriate percentages for 2021-22 have been confirmed as below.

1. Cars registered on or after 1 January 1998 with an approved CO2 emissions figure:

Please refer to the ‘Company Car Tax’ section at:

2. Cars registered on or after 1 January 1998 without an approved CO2 emissions figure:

Engine capacity (cc)Appropriate percentage (A and F)Appropriate percentage (D)
   
1400 or less24%28%
1401 to 200035%37%
Over 200037%37%
All rotary engines37%37%

3. All cars registered before 1 January 1998:

Engine capacity (cc)Appropriate percentage
  
1400 or less24%
1401 to 200035%
Over 200037%
All rotary engines37%

4. Capital contributions made by the employee towards the cost of the car or the accessories: maximum £5,000

5. Classic cars:

A classic car is one which is at least 15 years old on 5 April 2022

Has a market value of at least £15,000

PAYadvice.UK 10/5/2021

One thought on “Payroll 2021/2022: Company car appropriate percentages

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s