Car benefit charge

Appropriate percentage to be used in calculating the taxable benefit of a company car. These rates are applied to the list price (excluding VED and First registration fee of £55).

Fuel Type Categories

Fuel type E denotes a fully electric vehicle, and type D is for diesel vehicles that only use diesel fuel.
All other fuels are known as type A including petrol, LPG, and diesel hybrid. From April 2019 use type F for diesels that meet the Euro 6d standard.

Company Car Tax BIK Rates

Select any new car and our Tax Calculator will use the list price and appropriate percentage to show you 4 years of figures. If you have an older car then just enter the list price and CO₂ into the Basic Tax Calculator

Fuel type categories: Type A and F (petrol, alternative and Euro 6d diesel) & Type D (diesel - pre Euro 6d)

2020/21 rates including Electric Range

		2020/21		2021/22		2022/23		2023/24
		2020/21	2021/22	2022/23	2023/24
CO2	Electric Range	A and F	A and F	D	D	A and F	A and F	D	D	A and F	A and F	D	D	A and F	A and F	D	D
CO2	Electric Range	Type A (petrol, alternative and Euro 6d diesel)				Type D (diesel)
g/km	miles	%	%	%	%	%	%	%	%	%	%	%	%	%	%	%	%
1 - 50	130.00 and above	2	0	-	-	2	1	-	-	2	2	-	-	2	2	-	-
1 - 50	70.00 - 129.00	5	3	-	-	5	4	-	-	5	5	-	-	5	5	-	-
1 - 50	40.00 - 69.00	8	6	-	-	8	7	-	-	8	8	-	-	8	8	-	-
1 - 50	30.00 - 39.00	12	10	-	-	12	11	-	-	12	12	-	-	12	12	-	-
1 - 50	0.00 - 29.99	14	12	-	-	14	13	-	-	14	14	-	-	14	14	-	-
51 - 54		15	13	19	17	15	14	19	18	15	15	19	19	15	15	19	19
55 - 59		16	14	20	18	16	15	20	19	16	16	20	20	16	16	20	20
60 - 64		17	15	21	19	17	16	21	20	17	17	21	21	17	17	21	21
65 - 69		18	16	22	20	18	17	22	21	18	18	22	22	18	18	22	22
70 - 74		19	17	23	21	19	18	23	22	19	19	23	23	19	19	23	23
75 - 79		20	18	24	22	20	19	24	23	20	20	24	24	20	20	24	24
80 - 84		21	19	25	23	21	20	25	24	21	21	25	25	21	21	25	25
85 - 89		22	20	26	24	22	21	26	25	22	22	26	26	22	22	26	26
90 - 94		23	21	27	25	23	22	27	26	23	23	27	27	23	23	27	27
95 - 99		24	22	28	26	24	23	28	27	24	24	28	28	24	24	28	28
100 - 104		25	23	29	27	25	24	29	28	25	25	29	29	25	25	29	29
105 - 109		26	24	30	28	26	25	30	29	26	26	30	30	26	26	30	30
110 - 114		27	25	31	29	27	26	31	30	27	27	31	31	27	27	31	31
115 - 119		28	26	32	30	28	27	32	31	28	28	32	32	28	28	32	32
120 - 124		29	27	33	31	29	28	33	32	29	29	33	33	29	29	33	33
125 - 129		30	28	34	32	30	29	34	33	30	30	34	34	30	30	34	34
130 - 134		31	29	35	33	31	30	35	34	31	31	35	35	31	31	35	35
135 - 139		32	30	36	34	32	31	36	35	32	32	36	36	32	32	36	36
140 - 144		33	31	37	35	33	32	37	36	33	33	37	37	33	33	37	37
145 - 149		34	32	37	36	34	33	37	37	34	34	37	37	34	34	37	37
150 - 154		35	33	37	37	35	34	37	37	35	35	37	37	35	35	37	37
155 - 159		36	34	37	37	36	35	37	37	36	36	37	37	36	36	37	37
160 - 999		37	37	37	37	37	37	37	37	37	37	37	37	37	37	37	37

Company Car Tax BIK Rates for a fully electric car (Type E)

CO2	20/21	21/22	22/23	23/24
g/km	%	%	%	%
0(EV)	0	1	2	2

Appropriate percentage for cars with untested CO₂ figures

Cylinder capacity (cc)
g/km
0-1400
1400-2000
over 2000

Fuel type categories: Type A (petrol, alternative and Euro 6d diesel) & Type D (diesel - pre Euro 6d)

	2019/20
	2019/20
CO2	A and F	D
CO2	Type A (petrol, alternative and Euro 6d diesel)	Type D (diesel)
g/km	%	%
0-50	16	20
51-75	19	23
76-94	22	26
95-99	23	27
100-104	24	28
105-109	25	29
110-114	26	30
115-119	27	31
120-124	28	32
125-129	29	33
130-134	30	34
135-139	31	35
140-144	32	36
145-149	33	37
150-154	34	37
155-159	35	37
160-164	36	37
165-169	37	37
170-174	37	37
175-179	37	37
180-184	37	37
185-189	37	37
190-194	37	37
195-199	37	37
200-204	37	37
205-209	37	37
210 and above	37	37

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