{
 "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 1-50 range 0-29",
   "appropriate_pct": 15,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 1-50 range 130+",
   "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 1-50 range 30-39",
   "appropriate_pct": 13,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 1-50 range 40-69",
   "appropriate_pct": 9,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 1-50 range 70-129",
   "appropriate_pct": 6,
   "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": "2025/26",
   "fuel": "petrol",
   "band": "co2 105-109",
   "appropriate_pct": 27,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 110-114",
   "appropriate_pct": 28,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 115-119",
   "appropriate_pct": 29,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 120-124",
   "appropriate_pct": 30,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 125-129",
   "appropriate_pct": 31,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 130-134",
   "appropriate_pct": 32,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 135-139",
   "appropriate_pct": 33,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 140-144",
   "appropriate_pct": 34,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 145-149",
   "appropriate_pct": 35,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 150-154",
   "appropriate_pct": 36,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 155-159",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 160-164",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 165-169",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 170+",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 51-54",
   "appropriate_pct": 16,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 55-59",
   "appropriate_pct": 17,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 60-64",
   "appropriate_pct": 18,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 65-69",
   "appropriate_pct": 19,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 70-74",
   "appropriate_pct": 20,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 75-79",
   "appropriate_pct": 21,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 80-84",
   "appropriate_pct": 22,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 85-89",
   "appropriate_pct": 23,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 90-94",
   "appropriate_pct": 24,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2025/26",
   "fuel": "petrol",
   "band": "co2 95-99",
   "appropriate_pct": 25,
   "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 1-50 range 0-29",
   "appropriate_pct": 16,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 1-50 range 130+",
   "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 1-50 range 30-39",
   "appropriate_pct": 14,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 1-50 range 40-69",
   "appropriate_pct": 10,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 1-50 range 70-129",
   "appropriate_pct": 7,
   "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": "2026/27",
   "fuel": "petrol",
   "band": "co2 105-109",
   "appropriate_pct": 27,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 110-114",
   "appropriate_pct": 28,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 115-119",
   "appropriate_pct": 29,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 120-124",
   "appropriate_pct": 30,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 125-129",
   "appropriate_pct": 31,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 130-134",
   "appropriate_pct": 32,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 135-139",
   "appropriate_pct": 33,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 140-144",
   "appropriate_pct": 34,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 145-149",
   "appropriate_pct": 35,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 150-154",
   "appropriate_pct": 36,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 155-159",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 160-164",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 165-169",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 170+",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 51-54",
   "appropriate_pct": 17,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 55-59",
   "appropriate_pct": 18,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 60-64",
   "appropriate_pct": 19,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 65-69",
   "appropriate_pct": 20,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 70-74",
   "appropriate_pct": 21,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 75-79",
   "appropriate_pct": 21,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 80-84",
   "appropriate_pct": 22,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 85-89",
   "appropriate_pct": 23,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 90-94",
   "appropriate_pct": 24,
   "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2"
  },
  {
   "tax_year": "2026/27",
   "fuel": "petrol",
   "band": "co2 95-99",
   "appropriate_pct": 25,
   "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 1-50 range 0-29",
   "appropriate_pct": 17,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 1-50 range 130+",
   "appropriate_pct": 5,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 1-50 range 30-39",
   "appropriate_pct": 15,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 1-50 range 40-69",
   "appropriate_pct": 11,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 1-50 range 70-129",
   "appropriate_pct": 8,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "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": "2027/28",
   "fuel": "petrol",
   "band": "co2 105-109",
   "appropriate_pct": 27,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 110-114",
   "appropriate_pct": 28,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 115-119",
   "appropriate_pct": 29,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 120-124",
   "appropriate_pct": 30,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 125-129",
   "appropriate_pct": 31,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 130-134",
   "appropriate_pct": 32,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 135-139",
   "appropriate_pct": 33,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 140-144",
   "appropriate_pct": 34,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 145-149",
   "appropriate_pct": 35,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 150-154",
   "appropriate_pct": 36,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 155-159",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 160-164",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 165-169",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 170+",
   "appropriate_pct": 37,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 51-54",
   "appropriate_pct": 18,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 55-59",
   "appropriate_pct": 19,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 60-64",
   "appropriate_pct": 20,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 65-69",
   "appropriate_pct": 21,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 70-74",
   "appropriate_pct": 21,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 75-79",
   "appropriate_pct": 21,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 80-84",
   "appropriate_pct": 22,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 85-89",
   "appropriate_pct": 23,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 90-94",
   "appropriate_pct": 24,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "tax_year": "2027/28",
   "fuel": "petrol",
   "band": "co2 95-99",
   "appropriate_pct": 25,
   "source_url": "https://www.gov.uk/government/publications/check-future-rates-for-petrol-powered-and-hybrid-powered-company-cars/co2-emissions-tables-of-rates"
  },
  {
   "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 1-50 range 0-29",
   "appropriate_pct": 18,
   "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 1-50 range 130+",
   "appropriate_pct": 18,
   "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 1-50 range 30-39",
   "appropriate_pct": 18,
   "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 1-50 range 40-69",
   "appropriate_pct": 18,
   "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 1-50 range 70-129",
   "appropriate_pct": 18,
   "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": "2028/29",
   "fuel": "petrol",
   "band": "co2 105-109",
   "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"
  },
  {
   "tax_year": "2028/29",
   "fuel": "petrol",
   "band": "co2 110-114",
   "appropriate_pct": 29,
   "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 115-119",
   "appropriate_pct": 30,
   "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 120-124",
   "appropriate_pct": 31,
   "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 125-129",
   "appropriate_pct": 32,
   "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 130-134",
   "appropriate_pct": 33,
   "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 135-139",
   "appropriate_pct": 34,
   "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 140-144",
   "appropriate_pct": 35,
   "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 145-149",
   "appropriate_pct": 36,
   "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 150-154",
   "appropriate_pct": 37,
   "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 155-159",
   "appropriate_pct": 38,
   "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 160-164",
   "appropriate_pct": 38,
   "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 165-169",
   "appropriate_pct": 38,
   "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 170+",
   "appropriate_pct": 38,
   "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 51-54",
   "appropriate_pct": 19,
   "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 55-59",
   "appropriate_pct": 20,
   "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 60-64",
   "appropriate_pct": 21,
   "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 65-69",
   "appropriate_pct": 22,
   "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 70-74",
   "appropriate_pct": 22,
   "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 75-79",
   "appropriate_pct": 22,
   "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 80-84",
   "appropriate_pct": 23,
   "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 85-89",
   "appropriate_pct": 24,
   "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 90-94",
   "appropriate_pct": 25,
   "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 95-99",
   "appropriate_pct": 26,
   "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 1-50 range 0-29",
   "appropriate_pct": 19,
   "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 1-50 range 130+",
   "appropriate_pct": 19,
   "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 1-50 range 30-39",
   "appropriate_pct": 19,
   "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 1-50 range 40-69",
   "appropriate_pct": 19,
   "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 1-50 range 70-129",
   "appropriate_pct": 19,
   "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"
  },
  {
   "tax_year": "2029/30",
   "fuel": "petrol",
   "band": "co2 105-109",
   "appropriate_pct": 29,
   "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 110-114",
   "appropriate_pct": 30,
   "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 115-119",
   "appropriate_pct": 31,
   "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 120-124",
   "appropriate_pct": 32,
   "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 125-129",
   "appropriate_pct": 33,
   "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 130-134",
   "appropriate_pct": 34,
   "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 135-139",
   "appropriate_pct": 35,
   "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 140-144",
   "appropriate_pct": 36,
   "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 145-149",
   "appropriate_pct": 37,
   "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 150-154",
   "appropriate_pct": 38,
   "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 155-159",
   "appropriate_pct": 39,
   "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 160-164",
   "appropriate_pct": 39,
   "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 165-169",
   "appropriate_pct": 39,
   "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 170+",
   "appropriate_pct": 39,
   "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 51-54",
   "appropriate_pct": 20,
   "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 55-59",
   "appropriate_pct": 21,
   "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 60-64",
   "appropriate_pct": 22,
   "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 65-69",
   "appropriate_pct": 23,
   "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 70-74",
   "appropriate_pct": 23,
   "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 75-79",
   "appropriate_pct": 23,
   "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 80-84",
   "appropriate_pct": 24,
   "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 85-89",
   "appropriate_pct": 25,
   "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 90-94",
   "appropriate_pct": 26,
   "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 95-99",
   "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"
  }
 ]
}