The taxable BIK is calculated as a percentage of the car’s UK list price when new. The percentage depends on the car’s CO2 emissions in grams per kilometre (g/km).
| Emissions | Petrol Diesel |
|---|---|
| 0 – 50g/km | 9% 12% |
| 51 – 75g/km | 13% 16% |
| 76 – 94g/km | 17% 20% |
| Over 94g/km | add 1% for every 5g /km |
| 210g/km* and over | 37% maximum |
Note
- Fuel Benefit for 2017/16 is @22,200. Multiply the Co2% charge used for the car benefit
- *Over 185g/km for diesel.
- Vans where private use is more than home to work travel; £3,230 benefit and £610 for private fuel. The chargeable amount for zero emissions is £646.
