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 less | 24% | 28% |
| 1401 to 2000 | 35% | 37% |
| Over 2000 | 37% | 37% |
| All rotary engines | 37% | 37% |
3. All cars registered before 1 January 1998:
| Engine capacity (cc) | Appropriate percentage |
| 1400 or less | 24% |
| 1401 to 2000 | 35% |
| Over 2000 | 37% |
| All rotary engines | 37% |
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
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