Two elements are particularly important in this formula: the car's list price on the one hand and the difference between the car's actual CO2 emissions and the reference CO2 value on the other. The greater this difference, the higher the benefit in kind will be.
With the greening of the fleet, the CO2 reference value would normally fall each year (as is the case in 2021). This is what the legislator had planned in 2012, at least. However, in 2019 and 2020 the reference values rose due to the increase in sales of SUVs and petrol cars, which emit more CO2 than diesel cars. As a result, the benefit in kind fell.
The Chamber of Representatives has ensured that the legislator's original intention has been respected. By capping the CO2 reference values, the benefit in kind will no longer fall.
These ceilings correspond to the values in effect in 2020, i.e. 91 grams for diesel vehicles and 111 grams for petrol vehicles.
Specifically, this means that if the average CO2 values of the cars sold were to rise again, the CO2 reference values for 2020 will be taken into account for calculating the benefit in kind from 2022 onwards.