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% |