{
 "source": "THRIVE — curated from HMRC company-car-tax appropriate percentages (OGL v3.0) — thrivefleet.co.uk/data/company-car-tax",
 "terms": "https://www.thrivefleet.co.uk/data/terms",
 "methodology": "https://www.thrivefleet.co.uk/data/company-car-tax",
 "unit": "appropriate percentage (%)",
 "rates": [
  {
   "tax_year": "2025/26",
   "fuel": "electric",
   "band": "co2 0",
   "appropriate_pct": 3,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 100-104",
   "appropriate_pct": 26,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "electric",
   "band": "co2 0",
   "appropriate_pct": 4,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 100-104",
   "appropriate_pct": 26,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2027/28",
   "fuel": "electric",
   "band": "co2 0",
   "appropriate_pct": 5,
   "source_url": "https://www.gov.uk/government/publications/income-tax-increasing-the-appropriate-percentage-for-company-cars/taxation-of-company-cars-the-appropriate-percentage-for-tax-years-2025-to-2026-2026-to-2027-and-2027-to-2028"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 100-104",
   "appropriate_pct": 26,
   "source_url": "https://www.gov.uk/government/publications/income-tax-increasing-the-appropriate-percentage-for-company-cars/taxation-of-company-cars-the-appropriate-percentage-for-tax-years-2025-to-2026-2026-to-2027-and-2027-to-2028"
  },
  {
   "tax_year": "2028/29",
   "fuel": "electric",
   "band": "co2 0",
   "appropriate_pct": 7,
   "source_url": "https://www.gov.uk/government/publications/income-tax-company-car-tax-rates-2028-to-2030/taxation-of-company-cars-the-appropriate-percentage-for-tax-years-2028-to-2029-and-2029-to-2030"
  },
  {
   "tax_year": "2028/29",
   "fuel": "petrol",
   "band": "co2 100-104",
   "appropriate_pct": 27,
   "source_url": "https://www.gov.uk/government/publications/income-tax-company-car-tax-rates-2028-to-2030/taxation-of-company-cars-the-appropriate-percentage-for-tax-years-2028-to-2029-and-2029-to-2030"
  },
  {
   "tax_year": "2029/30",
   "fuel": "electric",
   "band": "co2 0",
   "appropriate_pct": 9,
   "source_url": "https://www.gov.uk/government/publications/income-tax-company-car-tax-rates-2028-to-2030/taxation-of-company-cars-the-appropriate-percentage-for-tax-years-2028-to-2029-and-2029-to-2030"
  },
  {
   "tax_year": "2029/30",
   "fuel": "petrol",
   "band": "co2 100-104",
   "appropriate_pct": 28,
   "source_url": "https://www.gov.uk/government/publications/income-tax-company-car-tax-rates-2028-to-2030/taxation-of-company-cars-the-appropriate-percentage-for-tax-years-2028-to-2029-and-2029-to-2030"
  }
 ]
}