Personnel Today
  • Home
    • All PT content
  • Email sign-up
  • Topics
    • HR Practice
    • Employee relations
    • Learning & training
    • Pay & benefits
    • Wellbeing
    • Recruitment & retention
    • HR strategy
    • HR Tech
    • The HR profession
    • Global
    • All HR topics
  • Legal
    • Case law
    • Commentary
    • Flexible working
    • Legal timetable
    • Maternity & paternity
    • Shared parental leave
    • Redundancy
    • TUPE
    • Disciplinary and grievances
    • Employer’s guides
  • AWARDS
    • Personnel Today Awards
    • The RAD Awards
  • Jobs
    • Find a job
    • Jobs by email
    • Careers advice
    • Post a job
  • Brightmine
    • Learn more
    • Products
    • Free trial
    • Request a quote
  • Webinars
  • Advertise
  • OHW+

Personnel Today

Register
Log in
Personnel Today
  • Home
    • All PT content
  • Email sign-up
  • Topics
    • HR Practice
    • Employee relations
    • Learning & training
    • Pay & benefits
    • Wellbeing
    • Recruitment & retention
    • HR strategy
    • HR Tech
    • The HR profession
    • Global
    • All HR topics
  • Legal
    • Case law
    • Commentary
    • Flexible working
    • Legal timetable
    • Maternity & paternity
    • Shared parental leave
    • Redundancy
    • TUPE
    • Disciplinary and grievances
    • Employer’s guides
  • AWARDS
    • Personnel Today Awards
    • The RAD Awards
  • Jobs
    • Find a job
    • Jobs by email
    • Careers advice
    • Post a job
  • Brightmine
    • Learn more
    • Products
    • Free trial
    • Request a quote
  • Webinars
  • Advertise
  • OHW+

Company cars

Benefit in kind tax rate changes for company cars

by Personnel Today 18 Feb 2010
by Personnel Today 18 Feb 2010

The benefit in kind (BIK) tax rate for company cars is set to rise for many vehicles, although low-emissions cars will not see a change in the near future.

Accounting and consulting firm Deliotte has compiled a list of the changes to this charge over the next three years, according to car emissions:






























2011/12

zero emissions 
unchanged at 0%
75g/km or below unchanged at 5% (8% for diesel cars)
76-120g/km unchanged at 10% (13% for diesel cars)
121-129g/km unchanged at 15% (18% for diesel cars)
130-229g/km 1% increase (petrol cars)
130-214g/km 1% increase (diesel cars)
230g/km plus (petrol cars) unchanged at 35% of list price
215g/km plus (diesel cars) unchanged at 35% of list price

 













































2012/13

zero emissions 
unchanged at 0%
75g/km or below unchanged at 5% (8% for diesel cars)
76-99g/km unchanged at 10% (13% for diesel cars)
100-104g/km 1% increase (petrol and diesel cars)
105-109g/km 2% increase (petrol and diesel cars)
110-114g/km 3% increase (petrol and diesel cars)
115-119g/km 4% increase (petrol and diesel cars)
120g/km 5% increase (petrol and diesel cars)
121-124g/km unchanged at 15% (18% for diesel cars)
125-224g/km 1% increase (petrol cars)
125-209g/km 1% increase (diesel cars)
230g/km plus (petrol cars) unchanged at 35% of list price
215g/km plus (diesel cars) unchanged at 35% of list price

 



























2013/14

zero emissions 
unchanged at 0%
75g/km or below unchanged at 5% (8% for diesel cars)
76-94g/km unchanged at 10% (13% for diesel cars)
95-219g/km 1% increase (petrol cars)
95-204g/km 1% increase (diesel cars)
220g/km plus (petrol cars) unchanged at 35% of list price
205g/km plus (diesel cars) unchanged at 35% of list price

 

 

 

 

 

 

 

 

 

 

 

 

 

Sign up to our weekly round-up of HR news and guidance

Receive the Personnel Today Direct e-newsletter every Wednesday

OptOut
This field is for validation purposes and should be left unchanged.

 


Read more about how tax changes will impact employers with company car schemes.

Personnel Today

Personnel Today articles are written by an expert team of award-winning journalists who have been covering HR and L&D for many years. Some of our content is attributed to "Personnel Today" for a number of reasons, including: when numerous authors are associated with writing or editing a piece; or when the author is unknown (particularly for older articles).

previous post
Employing ex-soldiers in the workplace
next post
Banking HR professionals don’t have the clout to influence pay or reward for high earners

You may also like

How salary sacrifice schemes have sealed the deal...

18 Dec 2024

EV salary sacrifice schemes are now a prime...

2 Dec 2024

Electric car fleets in UK face tariff uncertainty

14 Nov 2024

Real-time reporting of benefits in kind to start...

30 Oct 2024

Salary sacrifice could face ‘crackdown’ in Budget

29 Oct 2024

EV salary sacrifice: the second hand option

3 Oct 2024

Salary sacrifice boosts electric vehicle take-up

9 Sep 2024

Salary sacrifice car schemes: A guide for employers

16 Aug 2024

How to develop an electric vehicle salary sacrifice...

12 Aug 2024

‘My salary sacrifice electric car is saving me...

12 Aug 2024

  • Empowering working parents and productivity during the summer holidays SPONSORED | Businesses play a...Read more
  • AI is here. Your workforce should be ready. SPONSORED | From content creation...Read more

Personnel Today Jobs
 

Search Jobs

PERSONNEL TODAY

About us
Contact us
Browse all HR topics
Email newsletters
Content feeds
Cookies policy
Privacy policy
Terms and conditions

JOBS

Personnel Today Jobs
Post a job
Why advertise with us?

EVENTS & PRODUCTS

The Personnel Today Awards
The RAD Awards
Employee Benefits
Forum for Expatriate Management
OHW+
Whatmedia

ADVERTISING & PR

Advertising opportunities
Features list 2025

  • Facebook
  • Twitter
  • Instagram
  • Linkedin


© 2011 - 2025 DVV Media International Ltd

Personnel Today
  • Home
    • All PT content
  • Email sign-up
  • Topics
    • HR Practice
    • Employee relations
    • Learning & training
    • Pay & benefits
    • Wellbeing
    • Recruitment & retention
    • HR strategy
    • HR Tech
    • The HR profession
    • Global
    • All HR topics
  • Legal
    • Case law
    • Commentary
    • Flexible working
    • Legal timetable
    • Maternity & paternity
    • Shared parental leave
    • Redundancy
    • TUPE
    • Disciplinary and grievances
    • Employer’s guides
  • AWARDS
    • Personnel Today Awards
    • The RAD Awards
  • Jobs
    • Find a job
    • Jobs by email
    • Careers advice
    • Post a job
  • Brightmine
    • Learn more
    • Products
    • Free trial
    • Request a quote
  • Webinars
  • Advertise
  • OHW+