Background

From 6th April 2020, the legislation on company car calculations has changed, and for cars with an approved CO2 emissions figure of 1 to 50g/km (known as a ULEV or Ultra Low Emission Vehicle), the percentage BiK is additionally based on the 'range' that the vehicle can travel on the electric motor (sometimes known as the ‘zero emission mileage’ or electric range). For clarity, this is the distance the car can go on electric power before its batteries need recharging.


This electric range, along with the year of registration, is used to look up the BiK rate for the calculation - for the 2020/21 tax year the tables look like this:




Cars Registered Before 06/04/2020Cars Registered on or After 06/04/2020
Vehicle CO2 (g/km)Electric Range (Miles)Appropriate % in 2020/21
Appropriate % in 2020/21
1-50130+20
1-5070-12953
1-5040-6986
1-5030-391210
1-50<301412


The range is entered into the appropriate area of the P11D Organiser when entering car details or importing vehicle  - it is this figure that the software uses for calculations.


Manual Entry of Range


The Import field for Range



Finding the Electric Range of a car

The HMRC (GOV.UK) website states that you can get your zero emission mileage figure from:

  • The vehicle’s certificate of conformity, if you own the car
  • The leasing company or fleet provider, if you lease the car