Car Lease Deals Up to 100g/km CO2
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Car leasing up to 100g/km CO2: choosing the right car
This hub covers recorded CO2 emissions from zero to 100g/km inclusive. It brings together different powertrains rather than one type of car. For SME directors and fleet decision-makers, compare the exact company-car tax treatment; for sole traders and private drivers, begin with the journeys, charging access and space you need.
Intelligent Vehicle Finance is a credit broker, not a lender, and receives a commission from the lender or funder when an agreement completes. A trading style of XLCR Vehicle Management Ltd, authorised and regulated by the Financial Conduct Authority (FRN 315268). Subject to status and availability.
Last updated: September 2026.
Editorial responsibility: Stacey Smith, Brand Director, Intelligent Vehicle Finance.
Low CO2 covers different ways of using a car
| Your requirement | What to check |
|---|---|
| Zero-emission car | Check whether the charging available to you makes the actual battery and range workable. Zero tailpipe CO2 does not mean no road tax. |
| Plug-in hybrid | Check the official CO2 and electric range of the exact derivative, and whether you will charge regularly. Tax treatment can differ from the catalogue band. |
| Other cars within the band | Compare the actual fuel consumption and practical needs. A figure up to 100g/km does not put every car on the same BiK percentage. |
The 100g/km upper boundary is inclusive: a car at exactly 100g/km belongs here, although HMRC puts it in the 100–104g/km BiK band. Official CO2 is a type-approval measure, not a promise about your fuel use. Check the derivative’s model year, powertrain, wheels and equipment rather than applying a model-family headline.
Choose the exact powertrain and version
Use the emissions band to make a shortlist, then test whether the car fits the job. Confirm seating, load space and safe carrying limits for the actual body. A model page may show versions outside this hub’s band; ask for the quoted derivative’s CO2 in writing.
Confirm the model year, powertrain, trim, wheels and options on the written quote. Any range, charging, economy or carrying-capacity figure must relate to that exact derivative. Real-world results vary with conditions and use; a model page or category does not guarantee supply.
Company-car tax across the agreement
The car-tax information below applies to passenger cars. Confirm vehicle classification before applying it to quadricycles, camper vehicles or other specialist entries in the catalogue.
For an employer-provided car available for private use, the annual taxable benefit normally starts with the exact derivative’s P11D value multiplied by its appropriate BiK percentage. Your income tax rate is then applied, with adjustments where relevant. Commuting counts as private use. A personal contract does not by itself create company-car BiK; sole traders should confirm their business treatment with their accountant.
This hub’s recorded CO2 band is a shopping filter, not a single tax rate. The tables below show the percentage applied to P11D value, not the percentage of your income or the lease payment. They assume ordinary petrol/hybrid treatment or an RDE2-compliant diesel; read the PHEV easement and diesel notes below.
| Tax CO2 / official electric range | 2026/27 | 2027/28 | 2028/29 | 2029/30 |
|---|---|---|---|---|
| 0g/km | 4% | 5% | 7% | 9% |
| 1–50g/km: 130+ electric miles | 4% | 5% | 18% | 19% |
| 1–50g/km: 70–129 electric miles | 7% | 8% | 18% | 19% |
| 1–50g/km: 40–69 electric miles | 10% | 11% | 18% | 19% |
| 1–50g/km: 30–39 electric miles | 14% | 15% | 18% | 19% |
| 1–50g/km: under 30 electric miles | 16% | 17% | 18% | 19% |
The electric-mileage bands above are HMRC tax thresholds, not range claims for a car in this grid. For 1–50g/km, use the official electric range of the exact derivative in 2026/27 and 2027/28. From 6 April 2028 the percentage is 18%, then 19% from 6 April 2029, regardless of that electric-range band.
| Tax CO2 / official electric range | 2026/27 | 2027/28 | 2028/29 | 2029/30 |
|---|---|---|---|---|
| 51–54g/km | 17% | 18% | 19% | 20% |
| 55–59g/km | 18% | 19% | 20% | 21% |
| 60–64g/km | 19% | 20% | 21% | 22% |
| 65–69g/km | 20% | 21% | 22% | 23% |
| 70–74g/km | 21% | 21% | 22% | 23% |
| 75–79g/km | 21% | 21% | 22% | 23% |
| 80–84g/km | 22% | 22% | 23% | 24% |
| 85–89g/km | 23% | 23% | 24% | 25% |
| 90–94g/km | 24% | 24% | 25% | 26% |
| 95–99g/km | 25% | 25% | 26% | 27% |
| 100g/km only | 26% | 26% | 27% | 28% |
PHEV exception: a plug-in hybrid first registered from 1 January 2025 to 5 April 2028, with recorded CO2 of at least 51g/km, at least one mile of official electric range and an emissions standard other than Euro 6d-ISC-FCM or Euro 6e can qualify for a tax CO2 figure of 1g/km. This changes company-car tax, not its catalogue CO2 or VED. For a qualifying car made available by 5 April 2028, relief can continue until variation or renewal of the arrangement, or 5 April 2031, whichever is earlier. It preserves the tax CO2 treatment, not a frozen percentage: the 18% and 19% annual rates still apply while it qualifies. Ask payroll or your accountant to check HMRC’s full easement conditions.
Diesel cars that do not meet RDE2 normally add four percentage points, subject to the applicable annual cap. The overall caps are 37% in 2026/27 and 2027/28, 38% in 2028/29 and 39% in 2029/30. See HMRC’s diesel rules.
Tax percentages checked 28 September 2026 against HMRC’s current table, the 2027/28 table and the 2028/29–2029/30 changes. Your circumstances, contributions and availability periods can affect the final calculation; ask your accountant to confirm it.
Road tax and costs to check in the quote
Vehicle Excise Duty (VED): for cars registered from 1 April 2017, first-year tax follows CO2 and the applicable fuel rules. The standard annual rate after the first year is £200 for a single annual payment in 2026/27, before supplements; older registration rules differ. A low-CO2 or electric car is not automatically road-tax-free. Confirm what the funder includes and who pays any later increase.
Expensive Car Supplement (ECS): in 2026/27 this is £440 a year for five years from the second vehicle-tax payment. It applies above a published list price of £40,000 for petrol, diesel and hybrid cars, and above £50,000 for qualifying zero-emission cars registered from 1 April 2025. The zero-emission threshold changed from 1 April 2026. Confirm list price including relevant options; a negotiated discount does not set this threshold. See current GOV.UK VED and supplement rules.
Planned eVED: the government’s July 2026 policy sets out an additional mileage charge from 1 April 2028, starting at 3p per mile for battery-electric and hydrogen cars and 1.5p per mile for plug-in hybrids. It is additional to VED and is not a current charge. Legislation and implementation are still to be completed, and rates are to rise with CPI from 2029/30. Ask how the funder would administer and pass on the charge if your agreement crosses April 2028; do not assume it is included. See the government’s eVED policy.
These are tax figures, not a vehicle-finance quotation. Confirm the agreed term, annual mileage, initial payment, ongoing payments, VAT basis, administration and other applicable fees, maintenance, insurance and road-tax responsibilities in the written quote. Tax rules and rates can change. General information checked 28 September 2026; take advice on your own circumstances.
Compare lower-emission cars against your real journeys
Tell us your annual mileage, charging access, required seats and whether the agreement is personal or for a business. We compare options from our panel of funders and put the choices in writing. Finance is subject to status, individual funder criteria and availability.
Useful next comparisons
The rebuilt model pages below offer a closer look at relevant choices. Confirm the exact body, powertrain and CO2 on the quote; a model page may show other versions, and inclusion here does not guarantee availability.
Tesla Model 3 | Hyundai Inster
Compare car leasing at 101–110g/km co2, car leasing at 111–130g/km co2, car leasing over 130g/km co2, or explore car leasing.
For powertrain choices, see electric car leasing and hybrid car leasing. Compare business contract hire with personal contract hire to choose the right agreement route.
Car leasing up to 100g/km CO2 questions
Does up to 100g/km include electric cars and exactly 100g/km?
Yes. This hub’s filter includes zero and extends through 100g/km inclusive. It is not a single company-car tax band, and a model page can include derivatives outside that range.
Are all cars on this page plug-in hybrids?
No. Zero-emission cars and other powertrains can fall within the selected CO2 range. Check the exact derivative’s powertrain, official emissions and, if applicable, electric range.
Is a car at 100g/km taxed like one at 99g/km?
Not for the standard company-car percentage. In 2026/27 and 2027/28, 99g/km falls in the 25% band while 100g/km falls in the 26% band, before any applicable diesel supplement or PHEV easement.
Does zero CO2 mean no road tax?
No. Battery-electric cars are within the VED system. Registration date and list price matter for the Expensive Car Supplement, and the government plans an additional mileage-based eVED charge from April 2028.
Does a low official CO2 figure guarantee low fuel use?
No. Official figures are for the tested derivative and conditions. Actual use depends on journeys and driving conditions; a plug-in hybrid also depends on how often it is charged.
How do I compare electric and plug-in hybrid company cars?
Compare the P11D value and percentage for every relevant tax year, then consider charging and the journeys. Zero-emission cars have a different BiK path from the 1–50g/km group, which moves to 18% in 2028/29 and 19% in 2029/30.
What must I confirm before accepting a lease quote?
Confirm the exact car and equipment, term, mileage, initial and ongoing payments, VAT basis and applicable fees. Check maintenance, insurance, road-tax responsibilities and any future tax increases in the agreement. Finance is subject to status, individual funder criteria and availability.
What happens at the end of a contract hire agreement?
You normally return the car rather than own it. Mileage above the agreed allowance and damage beyond the applicable fair wear and tear standard can lead to charges. Ask about collection, early termination and any other contractual charges before signing.
How do I discuss the right car with Intelligent Vehicle Finance?
Call 01752 429950 or request a callback. Tell us your journeys, annual mileage, passenger and luggage needs and preferred agreement term. We compare options from our panel of funders and put choices in writing. We are a credit broker, not a lender; finance is subject to status and availability.
Intelligent Vehicle Finance is a credit broker, not a lender, and receives a commission from the lender or funder when an agreement completes. A trading style of XLCR Vehicle Management Ltd, authorised and regulated by the Financial Conduct Authority (FRN 315268). Subject to status and availability.