This hub covers recorded CO2 from 111 to 130g/km inclusive. It is useful when an SME fleet policy or an individual shortlist needs that specific band, but it is not a promise of one tax rate or one fuel type. Choose a car that also fits your passengers, work equipment and usual journeys.
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.
| Your requirement | What to check |
|---|---|
| A fleet or company-car policy | Ask for the exact derivative’s official CO2, model year and P11D value. Options or a different powertrain can change which car qualifies. |
| Regular business travel | Check seat comfort, luggage and the journey pattern before choosing the fuel type. Do not infer economy from the band alone. |
| Comparing the upper boundary | A car at 130g/km belongs here but starts a new BiK band. A car at 131g/km sits in the next hub while sharing that ordinary BiK band. |
This is 111–130g/km, not every car below 130g/km. The catalogue boundaries follow a different grouping from HMRC’s company-car table. Small changes in CO2 can therefore change the hub, the tax band, both or neither. Use the figures for the exact car rather than rounding its emissions to a convenient category.
Check the body and powertrain of the actual offer. A model family may include more than one emissions band, and a plug-in hybrid can have a tax figure affected by HMRC’s temporary easement. If charging is relevant, establish a workable routine and confirm the exact electric-range evidence before making the tax comparison.
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.
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 |
|---|---|---|---|---|
| 111–114g/km | 28% | 28% | 29% | 30% |
| 115–119g/km | 29% | 29% | 30% | 31% |
| 120–124g/km | 30% | 30% | 31% | 32% |
| 125–129g/km | 31% | 31% | 32% | 33% |
| 130g/km only | 32% | 32% | 33% | 34% |
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.
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.
Match your emissions requirement to a usable car
Tell us the policy limit, annual mileage, passengers and equipment the car needs to accommodate. We compare options from our panel of funders and put the choices in writing. Finance is subject to status, individual funder criteria and availability.
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.
Compare car leasing up to 100g/km co2, car leasing at 101–110g/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.
No. Its current filter is 111–130g/km inclusive. The lower bands have their own hubs, and a car at exactly 130g/km is included here.
The catalogue band and HMRC’s company-car bands use different boundaries. Under the ordinary CO2 rules, 111–114g/km is 28% in 2026/27 while 130g/km is 32%, with intermediate bands between them.
Under the ordinary CO2 rules, both sit in HMRC’s 130–134g/km band: 32% in 2026/27 and 2027/28, 33% in 2028/29 and 34% in 2029/30. They appear in different catalogue hubs. Diesel supplements or a PHEV easement can change the tax treatment.
Do not assume that. Powertrain, wheels, equipment and model year can affect the certified figure. Obtain the specification and CO2 for the actual quoted derivative rather than inferring it from the trim name.
Potentially, if it is a plug-in hybrid meeting all HMRC conditions. The displayed CO2 band alone cannot establish eligibility. Ask payroll or your accountant to check registration date, emissions standard, official electric range and the arrangement.
No. The company-car calculation uses P11D value and the appropriate percentage, with personal circumstances and adjustments where relevant. The lease payment is a separate cost.
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.
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.
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.