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.