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 - 164 37 35 37 37 37 36 37 37 37 37 37 37 37 37 37 37
165 - 169 37 36 37 37 37 37 37 37 37 37 37 37 37 37 37 37
170 - 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 23/24 24/25 25/26 26/27
g/km % % % %
0(EV) 2 2 3 4