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 (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

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

These figures apply to cars registered before 6th April 2020. Subject to legislative approval, a new table will be added for cars registered after April 2020 as these will generally have higher CO2 figures from WLTP test results. To compensate for this there will be a 2 percent reduction in 20/21 and 1 percent in 21/22 but no difference by 22/23.

		2020/21		2021/22		2022/23
		2020/21	2021/22	2022/23
CO2	Electric Range	A and F	D	A and F	D	A and F	D
CO2	Electric Range	Type A (petrol, alternative and Euro 6d diesel)			Type D (diesel)
g/km	miles	%	%	%	%	%	%
1 - 50	130 and above	2	-	2	-	2	-
1 - 50	70 - 129	5	-	5	-	5	-
1 - 50	40 - 69	8	-	8	-	8	-
1 - 50	30 - 39	12	-	12	-	12	-
1 - 50	0 - 30	14	-	14	-	14	-
51 - 54		15	19	15	19	15	19
55 - 59		16	20	16	20	16	20
60 - 64		17	21	17	21	17	21
65 - 69		18	22	18	22	18	22
70 - 74		19	23	19	23	19	23
75 - 79		20	24	20	24	20	24
80 - 84		21	25	21	25	21	25
85 - 89		22	26	22	26	22	26
90 - 94		23	27	23	27	23	27
95 - 99		24	28	24	28	37	37
100 - 104		25	29	25	29	25	29
105 - 109		26	30	26	30	26	30
110 - 114		27	31	27	31	27	31
115 - 119		28	32	28	32	28	32
120 - 124		29	33	29	33	29	33
125 - 129		30	34	30	34	30	34
130 - 134		31	35	31	35	31	35
135 - 139		32	36	32	36	32	36
140 - 144		33	37	33	37	33	37
145 - 149		34	37	34	37	34	37
150 - 154		35	37	35	37	35	37
155 - 159		36	37	36	37	36	37
160 - 999		37	37	37	37	37	37

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

CO2	19/20	20/21	21/22	22/23
g/km	%	%	%	%
0(EV)	16	0	1	2

Appropriate percentage for cars with untested CO₂ figures

Cylinder capacity (cc)	2019/20
g/km	%
0-1400	23
1400-2000	34
over 2000	37

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