And stood on the podium we have:
GOLD – anything with zero emissions (Tesla, Mercedes EQC, Mini Electric, etc). And your prize? Zero company car tax and class 1A NIC in 2020/21, a full CT deduction and 100% First Year Allowance (if the cars are purchased).
SILVER – PHEVs (VW Passat GTE, BMW 330e, etc). You win by paying tax & class 1A NIC on between 12% and 48%* of List Price over four years, a full CT deduction and 100% FYA.
BRONZE – anything between 51 and 105g/km (this is where the “self-charging” hybrids sit, and the most efficient ICE cars, mostly diesel). You’ll pay tax and class 1A on between 52% and 92%* of List Price over 4 years, and get a full CT deduction.
Our commiserations to the rest; from 96% to an amazing 148%* of list price charge over 4 years (that’s an effective tax rate of up to 200%+) and a partial CT deduction.
Of course, you could just take cash and have whatever you fancy as over 100 thousand people have done in the last two years. Maybe that helps explain why the average CO2 on all new cars WENT UP in 2019?
(scale charges based on 2020/21 rates assuming car registered on or after 6 April 2020)