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  • All new vehicles registered after March will include their official CO2 rating on their registration document V5. For vehicles registered prior to this date please click on the question 'What if the vehicle was registered before March ' below.

    Our Verdict

    Each new model on sale in the UK from March is given an authoritative CO2 emission figure as part of the vehicle's 'Type Approval Test' which is carried out prior to first registration by the manufacturer. This figure remains unaltered for the entire life of the vehicle and appears on its registration document V5. However, cars of this age are included within this new legislation and therefore its emissions figure will still be relevant. The BIK rate is multiplied by the P11D price of the car to derive the value of the annual taxable benefit.

    Car Leasing with AMT

    The rate of income tax paid by the driver is then applied to this amount to give the annual BIK charge. Example figures correct as of November Find out more. Your browser is not up to date and may not be compatible with our website. How is company car tax calculated? This highlight is only available for desktop devices.


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