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