If your car was registered on or after 6th April 2020, then your Benefit-in-Kind (BiK) rate will be based on vehicle emissions data achieved under the Worldwide Harmonised Light Vehicle Test Procedure (WLTP). You'll need to use Table 1 to work out your appropriate BiK percentage. If you don't know the registration date of your car then use the Government registration check service.
If your car was registered prior to 6th April 2020 then your benefit-in-kind rate will be based on vehicle emissions data achieved under the New European Drive Cycle (NEDC) and you'll need to use Table 2 to work out your appropriate BiK percentage.
How to calculate Benefit-in-Kind cost
To work out the appropriate BiK percentage rate for your company car, you'll need to find the below two items for your specific car.
Combined CO₂ emission figure (specifically “Weighted Combined” for Plug-in Hybrids)
Electric Range (Specifically “All-Electric Range” for Electric cars and “Equivalent All-Electric Range (EAER)” for plug-in hybrids.
Be aware that if you added non-standard options to your car then the combined CO₂ emission figure and electric range in the brochure may not be exactly as per your vehicle. You can source the exact details for your specific vehicle by contacting the manufacturer of your vehicle and requesting a Certificate of Conformity (CoC) which will detail the CO₂ emission and electric range figures.
Within the Certificate of Conformity (CoC), the electric range figure will appear for plug-in hybrid cars registered from 6 April 2020 within section 49.5.2. Use the figure tiled ‘electric range (EAER)’
If the zero-emission electric range figure is displayed in kilometres, it must be converted to miles and rounded up to the nearest whole number.
In the Autumn Budget 2024, the Government has established Company Car Tax rates for 2028-2029 and 2029-2030.
| CO2 Emissions (g/km) |
Electric |
Appropriate Percentage | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax Year | |||||||||||
| 2020-21 | 2021-22 | 2022 to 2025 | 2025-26 | 2026-27 | 2027-28 | 2028- 29 | 2029- 30 | ||||
| 0 | - | 0% | 1% | 2% | 3% | 4% | 5% | 7% | 9% | ||
| 1-50 | more than 130 | 0% | 1% | 2% | 3% | 4% | 5% | 18% | 19% | ||
| 70 - 129 | 3% | 4% | 5% | 6% | 7% | 8% | 18% | 19% | |||
| 40-69 | 6% | 7% | 8% | 9% | 10% | 11% | 18% | 19% | |||
| 30-39 | 10% | 11% | 12% | 13% | 14% | 15% | 18% | 19% | |||
| less than 30 | 12% | 13% | 14% | 15% | 16% | 17% | 18% | 19% | |||
| 51-54 | 13% | 14% | 15% | 16% | 17% | 18% | 19% | 20% | |||
| 55-59 | 14% | 15% | 16% | 17% | 18% | 19% | 20% | 21% | |||
| 60-64 | 15% | 16% | 17% | 18% | 19% | 20% | 21% | 22% | |||
| 65-69 | 16% | 17% | 18% | 19% | 20% | 21% | 22% | 23% | |||
| 70-74 | 17% | 18% | 19% | 20% | 21% | 22% | 23% | 24% | |||
| 75-79 | 18% | 19% | 20% | 21% | 22% | 23% | 24% | 25% | |||
| 80-84 | 19% | 20% | 21% | 22% | 23% | 24% | 25% | 26% | |||
| 85-89 | 20% | 21% | 22% | 23% | 24% | 25% | 26% | 27% | |||
| 90-94 | 21% | 22% | 23% | 24% | 25% | 26% | 27% | 28% | |||
| 95-99 | 22% | 23% | 24% | 25% | 26% | 27% | 28% | 29% | |||
| 100-104 | 23% | 24% | 25% | 26% | 27% | 28% | 29% | 30% | |||
| 105-109 | 24% | 25% | 26% | 27% | 28% | 29% | 30% | 31% | |||
| 110-114 | 25% | 26% | 27% | 28% | 29% | 30% | 31% | 32% | |||
| 115-119 | 26% | 27% | 28% | 29% | 30% | 31% | 32% | 33% | |||
| 120-124 | 27% | 28% | 29% | 30% | 31% | 32% | 33% | 34% | |||
| 125-129 | 28% | 29% | 30% | 31% | 32% | 33% | 34% | 35% | |||
| 130-134 | 29% | 30% | 31% | 32% | 33% | 34% | 35% | 36% | |||
| 135-139 | 30% | 31% | 32% | 33% | 34% | 35% | 36% | 37% | |||
| 140-144 | 31% | 32% | 33% | 34% | 35% | 36% | 37% | 38% | |||
| 145-149 | 32% | 33% | 34% | 35% | 36% | 37% | 38% | 39% | |||
| 150-154 | 33% | 34% | 35% | 36% | 37% | 37% | 38% | 39% | |||
| 155-159 | 34% | 35% | 36% | 37% | 37% | 37% | 38% | 39% | |||
| 160-164 | 35% | 36% | 37% | 37% | 37% | 37% | 38% | 39% | |||
| 165-169 | 36% | 37% | 37% | 37% | 37% | 37% | 38% | 39% | |||
| 170+ | 37% | 37% | 37% | 37% | 37% | 37% | 38% | 39% | |||
Note: Add 4% for diesels up to a maximum of 37% (unless RDE2 compliant). Diesel plug-in hybrids are classed as alternative fuel vehicles, so the 4% diesel supplement does not apply to these vehicles irrespective of RDE2 compliance.
If your car was registered prior to 6th April 2020 then your benefit-in-kind rate will be based on vehicle data achieved under the New European Drive Cycle (NEDC). To work out the appropriate BiK percentage rate for your company car, you'll need to find the below two items for your specific car.
Combined CO₂ emission figure (specifically “Weighted Combined” for Plug-in Hybrids)
Electric Range (Specifically “All-Electric Range”)
You can source the exact details for your specific vehicle by contacting the manufacturer of your vehicle and requesting a Certificate of Conformity (CoC) which will detail the CO₂ emission and electric range figures. Within the Certificate of Conformity (CoC), the electric range figure will appear for plug-in hybrid cars registered before 6 April 2020 within section 49.2. Use the figure titled ‘electric range’.
If the zero-emission electric range figure is displayed in kilometres, it must be converted to miles and rounded up to the nearest whole number.
| CO2 Emissions (g/km) |
Electric Vehicle Range (Miles) |
Appropriate Percentage | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Tax Year | |||||||||
| 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | 2027-28 | ||
| 0 | - | 0% | 1% | 2% | 2% | 2% | 3% | 4% | 5% |
| 1-50 | more than 130 | 2% | 3% | 4% | 5% | ||||
| 70 - 129 | 5% | 6% | 7% | 8% | |||||
| 40-69 | 8% | 9% | 10% | 11% | |||||
| 30-39 | 12% | 13% | 14% | 15% | |||||
| less than 30 | 14% | 15% | 16% | 17% | |||||
| 51-54 | 15% | 16% | 17% | 18% | |||||
| 55-59 | 16% | 17% | 18% | 19% | |||||
| 60-64 | 17% | 18% | 19% | 20% | |||||
| 65-69 | 18% | 19% | 20% | 21% | |||||
| 70-74 | 19% | 20% | 21% | 22% | |||||
| 75-79 | 20% | 21% | 22% | 23% | |||||
| 80-84 | 21% | 22% | 23% | 24% | |||||
| 85-89 | 22% | 23% | 24% | 25% | |||||
| 90-94 | 23% | 24% | 25% | 26% | |||||
| 95-99 | 24% | 25% | 26% | 27% | |||||
| 100-104 | 25% | 26% | 27% | 28% | |||||
| 105-109 | 26% | 27% | 28% | 29% | |||||
| 110-114 | 27% | 28% | 29% | 30% | |||||
| 115-119 | 28% | 29% | 30% | 31% | |||||
| 120-124 | 29% | 30% | 31% | 32% | |||||
| 125-129 | 30% | 31% | 32% | 33% | |||||
| 130-134 | 31% | 32% | 33% | 34% | |||||
| 135-139 | 32% | 33% | 34% | 35% | |||||
| 140-144 | 33% | 34% | 35% | 36% | |||||
| 145-149 | 34% | 35% | 36% | 37% | |||||
| 150-154 | 35% | 36% | 37% | 37% | |||||
| 155-159 | 36% | 37% | 37% | 37% | |||||
| 160+ | 37% | 37% | 37% | 37% | |||||
Note: Add 4% for diesels up to a maximum of 37% (unless RDE2 compliant). Diesel plug-in hybrids are classed as alternative fuel vehicles, so the 4% diesel supplement does not apply to these vehicles irrespective of RDE2 compliance.
