Company Car Tax Bands

CO2 emissions
(g/km)
BIK tax %
2016/17*
BIK tax %
2017/18*
BIK tax %
2018/19*
BIK tax %
2019/20*
0-50 7 9 13 16
51-75 11 13 16 19
76-94 15 17 19 22
95-99 16 18 20 23
100-104 17 19 21 24
105-109 18 20 22 25
110-114 19 21 23 26
115-119 20 22 24 27
120-124 21 23 25 28
125-129 22 24 26 29
130-134 23 25 27 30
135-139 24 26 28 31
140-144 25 27 29 32
145-149 26 28 30 33
150-154 27 29 31 34
155-159 28 30 32 35
160-164 29 31 33 36
165-169 30 32 34 37
170-174 31 33 35 37
175-179 32 34 36 37
180-184 33 35 37 37
185-189 34 36 37 37
190-194 35 37 37 37
195-199 36 37 37 37
200+ 37 37 37 37

*  There is a 3% supplement for diesel-powered cars in years up to and including 2017/18. From year 2018/19, this changed to 4% or 0% depending on whether the car is certifed to the Real Driving Emissions 2 standard.

Car Fuel Benefit Charge

All cars 2017/18 2018/19 2019/20
Fuel benefit charge multiplier £22,600 £23,400 £23,400

The fuel benefit charge is calculated by multiplying the fuel benefit charge multiplier by the car’s appropriate percentage; that is the CO2 emissions derived percentage used to calculate the car benefit charge

Van Benefit Charge

All vans 2017/18 2018/19 2019/20
Van benefit charge £3,230 £3,350 £3,350
Electric van benefit charge £1,938 £2,680 £3,350

The van benefit charge is reduced to nil if there is only insignificant private use. Driving between home and work is not considered to be private use.

The van benefit charge is reduced if the van is not used for the whole tax year, or, if someone else also uses the van for private travel or if something is paid by the employee for using the van privately.

Van Fuel Benefit Charge

All vans 2017/18 2018/19 2019/20
Van fuel benefit charge £610 £633 £633

If the van is driven for significant private use and the employer pays for the fuel used on private journeys, this charge will apply.

A proportionate reduction is made where private fuel ceases to be provided part-way through a year, or where the benefit of the van is shared.

To calculate your company car or van tax, please use our tax calculator.