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What are the Current Company Car Benefit in Kind Percentages of P11D Values?
Company car BIK tax is based on a car’s P11D price and emissions of CO2.
In 2021/22, cars with zero CO2 emissions when driving (fully battery electric) are liable for BIK tax based on 1% of the P11D value, regardless of the car’s registration date. In April 2022, this will increase to 2% but this, as well as all other emissions bands (including plug–in hybrids, petrol and diesel cars), will be unchanged until 31 March 2025.
For cars with CO2 emissions of between 1 and 50g/km (mostly plug–in hybrids), the number of miles the car can be driven with zero emissions of CO2 has a significant bearing on tax liabilities.
For cars with CO2 emissions of 51–165+, the BIK percentage is incremental, up to 37% in the highest band.
The full BIK percentage table by emissions band for 2021–2025 is shown below:
WLTP CO2 Emissions | Zero Emissions Range | BIK % | BIK % |
0 | All | 1 (5) | 2 (6) |
1-50 | Over 130 | 1 (5) | 2 (6) |
1-50 | 70-129 | 4 (8) | 5 (9) |
1-50 | 40-69 | 7 (11) | 8 (12) |
1-50 | 30-39 | 11 (15) | 12 (16) |
1-50 | Up to 30 | 13 (17) | 14 (18) |
51-54 | N/A | 14 (18) | 15 (19) |
55-59 | N/A | 15 (19) | 16 (20) |
60-64 | N/A | 16 (20) | 17 (21) |
65-69 | N/A | 17 (21) | 18 (22) |
70-74 | N/A | 18 (22) | 19 (23) |
75-79 | N/A | 19 (23) | 20 (24) |
80-84 | N/A | 20 (24) | 21 (25) |
85-89 | N/A | 21 (25) | 22 (26) |
90-94 | N/A | 22 (26) | 23 (27) |
95-99 | N/A | 23 (27) | 24 (28) |
100-104 | N/A | 24 (28) | 25 (29) |
105-109 | N/A | 25 (29) | 26 (30) |
110-114 | N/A | 26 (30) | 27 (31) |
115-119 | N/A | 27 (31) | 28 (32) |
120-124 | N/A | 28 (32) | 29 (33) |
125-129 | N/A | 29 (33) | 30 (34) |
130-134 | N/A | 30 (34) | 31 (35) |
135-139 | N/A | 31 (35) | 32 (36) |
140-144 | N/A | 32 (36) | 33 (37) |
145-149 | N/A | 33 (37) | 34 (37) |
150-154 | N/A | 34 (37) | 35 (37) |
155-159 | N/A | 35 (37) | 36 (37) |
160-164 | N/A | 36 (37) | 37 (37) |
165+ | N/A | 37 (37) | 37 (37) |
* 2022/23 rates will be held until 31 March 2025.
Figures in brackets apply to diesels. Diesel hybrids and diesel cars that meet the Real Driving Emissions Step 2 (RDEC) standard are exempt from the diesel car tax charge.
