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 DieselNon-RDE2 Diesel
51 to 5413
55 to 5914
60 to 6415
65 to 6916
70 to 7417
75 to 791822
80 to 841923
85 to 892024
90 to 942125
95 to 992226
100 to 1042327
105 to 1092428
110 to 1142529
115 to 1192630
120 to 1242731
125 to 1292832
130 to 1342933
135 to 1393034
140 to 1443135
145 to 1493236
150 to 1543337
155 to 1593437
160 to 1643537
165 to 1693637

* Rounding down to the nearest 5gm/km does not apply

Company Cars

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.