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.

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 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

N.B. It is possible that these figures may change or a seperate table may be issued for cars with WLTP C02 figures

  2020/21 2021/22
  2020/21 2021/22
CO2 Electric Range 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 % % % %
0 2 6
0 2 6
1 - 50 130 and above 2 6
1 - 50 130 and above 2 6
1 - 50 70 - 129 5 9
1 - 50 70 - 129 5 9
1 - 50 40 - 69 8 12
1 - 50 40 - 69 8 12
1 - 50 30 - 39 12 16
1 - 50 30 - 39 12 16
1 - 50 0 - 30 14 18
1 - 50 0 - 30 14 18
51 - 54 15 19
51 - 54 15 19
55 - 59 16 20
55 - 59 16 20
60 - 64 17 21
60 - 64 17 21
65 - 69 18 22
65 - 69 18 22
70 - 74 19 23
70 - 74 19 23
75 - 79 20 24
75 - 79 20 24
80 - 84 21 25
80 - 84 21 25
85 - 89 22 26
85 - 89 22 26
90 - 94 23 27
90 - 94 23 27
95 - 99 24 28
95 - 99 24 28
100 - 104 25 29
100 - 104 25 29
105 - 109 26 30
105 - 109 26 30
110 - 114 27 31
110 - 114 27 31
115 - 119 28 32
115 - 119 28 32
120 - 124 29 33
120 - 124 29 33
125 - 129 30 34
125 - 129 30 34
130 - 134 31 35
130 - 134 31 35
135 - 139 32 36
135 - 139 32 36
140 - 144 33 37
140 - 144 33 37
145 - 149 34 37
145 - 149 34 37
150 - 154 35 37
150 - 154 35 37
155 - 159 36 37
155 - 159 36 37
160 - 999 37 37
160 - 999 37 37

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

CO2 2019/20
g/km %
0(EV) 16

Appropriate percentage for cars with untested CO2 figures

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