101–110g/km CO2 Car Lease Deals
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- FCA authorised, FRN 315268
- BVRLA leasing broker member
- Part of Global Vehicle Group
30 models
Car leasing at 101–110g/km CO2: choosing the right car
This page covers 101–110g/km CO2 only. It is a specific catalogue band, not every car below 120g/km. It helps business drivers, sole traders and private customers compare cars in that range, but the next decision is the exact derivative’s practicality, fuel choice and tax treatment rather than the category label.
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.
Understand the narrow band before comparing cars
| Your requirement | What to check |
|---|---|
| A business policy with an emissions ceiling | Confirm the actual derivative figure against the policy. Being shown in this hub is not a substitute for the car’s specification. |
| A company-car tax comparison | There are three ordinary BiK percentages within this ten-gram band. Check P11D value and any special treatment before comparing tax. |
| A private driver looking at running costs | Compare the fuel or charging arrangement, insurance and agreement. The company-car percentage is not a personal lease charge. |
The address retains the older “less-than-120g” wording, but the selected inventory band is 101–110g/km inclusive. Cars at 100g/km and 111g/km belong to the neighbouring hubs. A car at 110g/km is in this hub but starts HMRC’s 110–114g/km company-car band.
Choose the exact powertrain and version
A recorded CO2 band is not a fuel-type filter. Check whether the actual car is petrol, diesel, a full hybrid or a plug-in hybrid, and inspect the body, seats and boot you need. In particular, do not assume that a PHEV recorded above 50g/km must use the ordinary BiK rate: the temporary HMRC easement can change its tax CO2 figure.
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 |
|---|---|---|---|---|
| 101–104g/km | 26% | 26% | 27% | 28% |
| 105–109g/km | 27% | 27% | 28% | 29% |
| 110g/km only | 28% | 28% | 29% | 30% |
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.
Check the exact emissions before choosing the car
Tell us your required CO2 ceiling, mileage, passenger needs and whether this is a company or personal car. 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
For a broader model comparison, read the rebuilt page below. It is not evidence that a version of that model qualifies for 101–110g/km; use this hub’s offers and obtain the exact CO2 in the quote.
Compare car leasing up to 100g/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 at 101–110g/km CO2 questions
Why does this address say less than 120g/km?
The address is retained, but the current hub filter selects 101–110g/km only. Use that exact band when comparing the offers; it does not include all cars below 120g/km.
Are 100g/km and 111g/km included?
No. This hub includes 101g/km through 110g/km. Use the up-to-100g/km or 111–130g/km hub for the neighbouring figures.
Do all cars in this band have the same BiK percentage?
No. Before any applicable diesel supplement or PHEV easement, the 2026/27 and 2027/28 rates are 26% at 101–104g/km, 27% at 105–109g/km and 28% at 110g/km.
What happens to these company-car percentages after April 2028?
For the ordinary CO2 treatment, this hub’s three bands become 27%, 28% and 29% in 2028/29, then 28%, 29% and 30% in 2029/30. Confirm whether a diesel supplement or qualifying PHEV easement changes your case.
Does this band include only full hybrids?
No. The filter is based on recorded CO2, not the type of engine or hybrid system. Check the exact powertrain and charging requirements on the quoted derivative.
Is first-year VED the same as company-car tax?
No. VED is a vehicle tax with its own bands and registration rules. BiK concerns an employer-provided car available for private use and depends on the exact car’s P11D value and appropriate percentage.
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.