Car & Fuel Benefits
Tax year 2020-2021
Car Scale Benefits
Benefit is based on 0% to 37% of list price, dependent on Co2 Emissions
|Co2 emissions (gm/km)|
(round down to nearest 5gm/km)
|ELECTRIC range (Miles)||FY 2020-21 % BIK RATE Petrol, Electric, RDE2 Diesel||Non-RDE2 Diesel|
|51 to 54||13|
|55 to 59||14|
|60 to 64||15|
|65 to 69||16|
|70 to 74||17|
|75 to 79||18||22|
|80 to 84||19||23|
|85 to 89||20||24|
|90 to 94||21||25|
|95 to 99||22||26|
|100 to 104||23||27|
|105 to 109||24||28|
|110 to 114||25||29|
|115 to 119||26||30|
|120 to 124||27||31|
|125 to 129||28||32|
|130 to 134||29||33|
|135 to 139||30||34|
|140 to 144||31||35|
|145 to 149||32||36|
|150 to 154||33||37|
|155 to 159||34||37|
|160 to 164||35||37|
|165 to 169||36||37|
* Rounding down to the nearest 5gm/km does not apply
For diesel cars add 4% supplement but maximum 37%.
From 6 April 2020:
Eleven new lower bands, including a separate zero-emissions band, are introduced for the low CO2 emitting cars to incentivize purchases of ultra-low emissions vehicles (ULEV).
Cars with zero emissions and purchased after 5 April 2020 attract £nil car benefit charge.
Cars emitting between 1g/km and 50g/km of CO2 have a graduated range of bands based on the electric mileage range of the car.
If a car has an emission figure of 1-50g/km you also need to provide the car’s zero-emission mileage: the distance that the car can travel in miles on a single electric charge
The appropriate percentage for cars emitting greater than 90g/km will rise by 1%
Legislation was included in Finance (No2) Act 2017 to introduce these changes.
Included in draft Finance Bill 2020:
That the measure for CO2 emission is changed for cars registered from 6 April 2020 from the NEDC system to the WLTP system.
The government anticipates that this will increase company car tax though most appropriate percentages will be reduced by 2% in 2020/21 before increasing by 1% in 2021/22 and 1% in 2022/23.
Zero-emission company cars will attract a reduced appropriate percentage, depending on their date of registration to a maximum of 0% in 2020/21, 1% in 2021/22, before returning to the planned 2% rate in 2022/23. See Co2 Ultra-Low Emissions cars.
Car Fuel Benefit
The fuel benefit is a percentage of £24,500. The percentage used to calculate the taxable benefit of the car for which the fuel is provided.
The charge does not apply to certain environmentally friendly cars
The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.
Private use of Company Vans
Vans available for private use – Taxable benefit = £3,490.00
A further charge of £666.00 for private use of fuel is chargeable if applicable.