GB/EN

Benefit-in-Kind Rates

Benefit-in-Kind car tax bands explained

Benefit-in-Kind (BiK) is a tax you pay when your company car is available for your private use.

To determine the amount of tax you will pay the P11D value of the car is multiplied by the car’s appropriate percentage, commonly known as its BiK rate. The BiK rate is determined by a number of factors – the car’s CO₂ emissions, its fuel type and, for diesel models, whether it is RDE2-compliant. For car’s with CO₂ emissions between 1 and 50g/km, their zero-emissions capable range is also factored in.

Starting in 2020/21 tax year, two BiK rate tables will run alongside each other. The first is for cars registered before 6 April 2020. It uses the car’s NEDC CO₂ emissions figure. The second table is for cars registered from 6 April 2020; this uses the car’s WLTP CO₂ emissions figure.

From 2023/24 tax year there will be a single rates table that will apply to all cars, irrespective of when they were registered.

Benefit-in-Kind rates for cars registered before 6 April 2020:

CO₂ emissions (g/km) - NEDC

Zero-emissions range (miles)

Appropriate percentage (%)

2020/21 tax year

2021/22 tax year

2022/23 tax year

0

 

0

1

2

1-50

>130

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

<30

14

14

14

51-54

 

15

15

15

55-59

 

16

16

16

60-64

 

17

17

17

65-69

 

18

18

18

70-74

 

19

19

19

75-79

 

20

20

20

80-84

 

21

21

21

85-89

 

22

22

22

90-94

 

23

23

23

95-99

 

24

24

24

100-104

 

25

25

25

105-109

 

26

26

26

110-114

 

27

27

27

115-119

 

28

28

28

120-124

 

29

29

29

125-129

 

30

30

30

130-134

 

31

31

31

135-139

 

32

32

32

140-144

 

33

33

33

145-149

 

34

34

34

150-154

 

35

35

35

155-159

 

36

36

36

160 and over

 

37

37

37

The appropriate percentage for models powered solely by diesel are subject to a 4% supplement which must be added to the above rates, to a maximum of 37%. This does not apply to diesel hybrids. Diesel models that meet the RDE2 standard are exempt from the supplement.

Benefit-in-Kind rates for cars registered on or after 6 April 2020:

CO₂ emissions (g/km) - WLTP

Zero-emissions range (miles)

Appropriate percentage (%)

2020/21 tax year

2021/22 tax year

2022/23 tax year

0

 

0

1

2

1-50

>130

0

1

2

1-50

70-129

3

4

5

1-50

40-69

6

7

8

1-50

30-39

10

11

12

1-50

<30

12

13

14

51-54

 

13

14

15

55-59

 

14

15

16

60-64

 

15

16

17

65-69

 

16

17

18

70-74

 

17

18

19

75-79

 

18

19

20

80-84

 

19

20

21

85-89

 

20

21

22

90-94

 

21

22

23

95-99

 

22

23

24

100-104

 

23

24

25

105-109

 

24

25

26

110-114

 

25

26

27

115-119

 

26

27

28

120-124

 

27

28

29

125-129

 

28

29

30

130-134

 

29

30

31

135-139

 

30

31

32

140-144

 

31

32

33

145-149

 

32

33

34

150-154

 

33

34

35

155-159

 

34

35

36

160-164

 

35

36

37

165-169

 

36

37

37

170 and over

 

37

37

37

The appropriate percentage for models powered solely by diesel are subject to a 4% supplement which must be added to the above rates, to a maximum of 37%. This does not apply to diesel hybrids. Diesel models that meet the RDE2 standard are exempt from the supplement.

Spring Budget 2020 confirmed that the 2022/23 rates will also apply to 2023/24 and 2024/25 tax years.

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