When you calculate a vehicle's cash equivalent value, use the below benefit in kind (BIK) rate changes for vehicles.
Cars first registered on or after 6 April 2020
We load the values in the table below as part of the year end software delivery:
C02 (g/km) | Electric range (miles) | 2022/23 (%) | 2023/24 (%) | 2024/25 (%) | 2025/26 (%) |
0 | N/A | 2 | 2 | 2 | 3 |
1-50 | More than 130 | 2 | 2 | 2 | 3 |
1-50 | 70-129 | 5 | 5 | 5 | 6 |
1-50 | 40-69 | 8 | 8 | 8 | 9 |
1-50 | 30-39 | 12 | 12 | 12 | 13 |
1-50 | Less than 30 | 14 | 14 | 14 | 15 |
51-54 |
| 15 | 15 | 15 | 16 |
55-59 |
| 16 | 16 | 16 | 17 |
60-64 |
| 17 | 17 | 17 | 18 |
65-69 |
| 18 | 18 | 18 | 19 |
70-74 |
| 19 | 19 | 19 | 20 |
75-79 |
| 20 | 20 | 20 | 21 |
80-84 |
| 21 | 21 | 21 | 22 |
85-89 |
| 22 | 22 | 22 | 23 |
90-94 |
| 23 | 23 | 23 | 24 |
95-99 |
| 24 | 24 | 24 | 25 |
100-104 |
| 25 | 25 | 25 | 26 |
105-109 |
| 26 | 26 | 26 | 27 |
110-114 |
| 27 | 27 | 27 | 28 |
115-119 |
| 28 | 28 | 28 | 29 |
120-124 |
| 29 | 29 | 29 | 30 |
125-129 |
| 30 | 30 | 30 | 31 |
130-134 |
| 31 | 31 | 31 | 32 |
135-139 |
| 32 | 32 | 32 | 33 |
140-144 |
| 33 | 33 | 33 | 34 |
145-149 |
| 34 | 34 | 34 | 35 |
150-154 |
| 35 | 35 | 35 | 36 |
155-159 |
| 36 | 36 | 36 | 37 |
160-164 |
| 37 | 37 | 37 | 37 |
165-169 |
| 37 | 37 | 37 | 37 |
170+ |
| 37 | 37 | 37 | 37 |
Note: A 4% diesel car tax supplement up to a maximum of 37% applies to non-RDE2 compliant diesels, the vast majority of current diesel models.
Cars first registered before 6 April 2020
We load the values in the table below as part of the year end software delivery:
C02 (g/km) | Electric range (miles) | 2021/22 (%) | 2022/23 (%) | 2023/24 (%) | 2024/25 (%) |
0 | N/A | 1 | 2 | 2 | 2 |
1-50 | More than 130 | 2 | 2 | 2 | 2 |
1-150 | 70-129 | 5 | 5 | 5 | 5 |
1-150 | 40-69 | 8 | 8 | 8 | 8 |
1-150 | 30-39 | 12 | 12 | 12 | 12 |
1-150 | Less than 30 | 14 | 14 | 14 | 14 |
51-54 |
| 15 | 15 | 15 | 15 |
55-59 |
| 16 | 16 | 16 | 16 |
60-64 |
| 17 | 17 | 17 | 17 |
65-69 |
| 18 | 18 | 18 | 18 |
70-74 |
| 19 | 19 | 19 | 19 |
75-79 |
| 20 | 20 | 20 | 20 |
80-84 |
| 21 | 21 | 21 | 21 |
84-89 |
| 22 | 22 | 22 | 22 |
90-94 |
| 23 | 23 | 23 | 23 |
95-99 |
| 24 | 24 | 24 | 24 |
100-104 |
| 25 | 25 | 25 | 25 |
105-109 |
| 26 | 26 | 26 | 26 |
110-114 |
| 27 | 27 | 27 | 27 |
115-119 |
| 28 | 28 | 28 | 28 |
120-124 |
| 29 | 29 | 29 | 29 |
125-129 |
| 30 | 30 | 30 | 30 |
130-134 |
| 31 | 31 | 31 | 31 |
135-139 |
| 32 | 32 | 32 | 32 |
140-144 |
| 33 | 33 | 33 | 33 |
145-149 |
| 34 | 34 | 34 | 34 |
150-154 |
| 35 | 35 | 35 | 35 |
155-159 |
| 36 | 36 | 36 | 36 |
160+ |
| 37 | 37 | 37 | 37 |
Cars registered on or after 1 January 1998 without an approved CO2 emissions figure
We load the values in the table below as part of the year end software delivery:
Engine capacity (cc) | Appropriate % (A and F) | Appropriate % (D) |
1400 or less | 24% | 28% |
1401 - 2000 | 35% | 37% |
Over 2000 | 37% | 37% |
All rotary engines | 37% | 37% |
All cars registered before 1 January 1998
We load the values in the table below as part of the year end software delivery:
Engine capacity (cc) | Appropriate % |
1400 or less | 24% |
1401 - 2000 | 35% |
Over 2000 | 37% |
All rotary engines | 37% |