From April 2021 — based on CO₂ emissions

For contracts entered into from April 2021, tax relief for leased cars will be limited according to the CO₂ emissions as shown below:

CO2 emissions Allowed rentals Disallowed rentals
50 g/km or below 100% 0%
Above 50 g/km 85% 15%

From April 2018 — based on CO₂ emissions

For contracts entered into from April 2018, tax relief for leased cars will be limited according to the CO₂ emissions as shown below:

CO2 emissions Allowed rentals Disallowed rentals
110 g/km or below 100% 0%
Above 110 g/km 85% 15%

From April 2013 to March 2018 – based on CO₂ emissions

For contracts entered into from April 2013, tax relief for leased cars will be limited according to the CO₂ emissions as shown below:

CO2 emissions Allowed rentals Disallowed rentals
130 g/km or below 100% 0%
Above 130 g/km 85% 15%

From April 2009 to March 2013 – based on CO₂ emissions

For contracts entered into between April 2009 and March 2013, tax relief for leased cars will be limited according to the CO₂ emissions as shown below:

CO2 emissions Allowed rentals Disallowed rentals
160 g/km or below 100% 0%
Above 160 g/km 85% 15%