Company car appropriate percentages for 2021-22

11 March 2021

The HMRC Software Developers Support Team have released details of the car appropriate percentages to be used for the tax year 2021-2022.

For cars registered on or after 1 January 1998 with an approved CO2 emissions figure, the advice is to refer to the ‘Company Car Tax’ section within the Policy paper: Annex A: Rates and Allowances.

The below table relates to 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%

For 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%

It has also been confirmed that capital contributions made by the employee towards the cost of the car or the accessories remain at the maximum of £5,000

Details within the notification also confirm that a car classic car is one which is at least 15 years old on 5 April 2022 and has a market value of at least £15,000


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