PART 2: TAX
160-164
29
32
31
34
33
37
36
37
165-169
30
33
32
35
34
37
37
37
170-174 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 31 34 33 36 35 37 37 37 175-179 32 35 34 37 36 37 37 37 180-184 33 36 35 37 37 37 37 37 185-189 34 37 36 37 37 37 37 37 190-194 35 37 37 37 37 37 37 37 195-199 36 37 37 37 37 37 37 37 200 + 37 37 37 37 37 37 37 37 N.B. The figures up to 2015/16 are for petrol only, for vehicles which run solely on diesel do not meet the Euro IV standard or were registered from 1st January 2006 a supplement of 3% is applied until further notice. *supplement reduced to i) 2%, ii) 1%, iii) nil. From 2016/17 the figures are for both petrol and diesel cars. Starting from 2018/19 diesel cars which comply with the RDE2 (Real Driving Emissions) rules are treated as petrol for the purposes of company car BiKs.
Hybrid diesel cars are not subject to any supplement, they are treated as petrol hybrids.
From 6th April 2020 a new form of emissions testing regime was implemented for company cars, the Worldwide harmonised Light vehicles Test Procedure (WLTP) to replace the New European Driving Cycle (NEDC). This has resulted in a new split table for benefit values, see below.
Company Car Benefit Charge Scale from 2020/2021 No printing, copying or reproduction permitted. Car benefit charge from 2020/21 Electric cars registered on or after 6 April 2020^ Percentage charge to tax Electric vehicle range* Petrol Electric RDE2 Diesel 6th April 2021 Vehicle CO2 g/km Electric vehicle range* Petrol Electric RDE2 Diesel 0 1 0g/Km 0
Car benefit charge 2020/21 and 2021/22 Percentage charge to tax For non WLTP vehicles
Vehicle CO2 g/km
6th April 2021
0g/Km
1
176
Made with FlippingBook - Online magazine maker