Fleet Electric Leasing

Benefit-in-Kind (BiK) Rates 2020-2025

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.

Table 1: Passenger Cars First registered from 6th April 2020

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.

CO2 Emissions
(g/km)

Electric
Vehicle Range
(Miles)

Appropriate Percentage
Tax Year
2020-21 2021-22 2022-23 2023-24 2024-25
0 - 0% 1% 2%
1-50 more than 130 0% 1% 2%
70 - 129 3% 4% 5%
40-69 6% 7% 8%
30-39 10% 11% 12%
less than 30 12% 13% 14%
51-54   13% 14% 15%
55-59   14% 15% 16%
60-64   15% 16% 17%
65-69   16% 17% 18%
70-74   17% 18% 19%
75-79   18% 19% 20%
80-84   19% 20% 21%
85-89   20% 21% 22%
90-94   21% 22% 23%
95-99   22% 23% 24%
100-104   23% 24% 25%
105-109   24% 25% 26%
110-114   25% 26% 27%
115-119   26% 27% 28%
120-124   27% 28% 29%
125-129   28% 29% 30%
130-134   29% 30% 31%
135-139   30% 31% 32%
140-144   31% 32% 33%
145-149   32% 33% 34%
150-154   33% 34% 35%
155-159   34% 35% 36%
160-164   35% 36% 37%
165-169   36% 37% 37%
170+   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.

Table 2: Passenger Cars First registered prior to 6th April 2020

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
0 - 0% 1% 2% 2% 2%
1-50 more than 130 2%
70 - 129 5%
40-69 8%
30-39 12%
less than 30 14%
51-54   15%
55-59   16%
60-64   17%
65-69   18%
70-74   19%
75-79   20%
80-84   21%
85-89   22%
90-94   23%
95-99   24%
100-104   25%
105-109   26%
110-114   27%
115-119   28%
120-124   29%
125-129   30%
130-134   31%
135-139   32%
140-144   33%
145-149   34%
150-154   35%
155-159   36%
160+   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.

Get in touch, we're here to help!