Car fuel benefit charge: Bik Rate Table
The Bik Rate Table carries 17 published figures read from 2 sources' own pages; the 11 published figures given without a breakdown run from 7 to 27 pence, read 7 November 2026.
- 513 to 15
- 415 to 18
- 18 to 20
- 420 to 22
- 22 to 25
- 225 to 27
Bands
| Bucket | Value |
|---|---|
| 13 to 15 | 5 figures |
| 15 to 18 | 4 figures |
| 18 to 20 | 0 figures |
| 20 to 22 | 4 figures |
| 22 to 25 | 0 figures |
| 25 to 27 | 2 figures |
7 of the 25 named sources read in full publish a figure; 18 publish none, read 7 November 2026.
By tax year and figure
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| tax year 2026-27 | 15 % (one figure) | one figure, no range | 1 |
| tax year 2025-26 | 15 % (one figure) | one figure, no range | 1 |
| figure advisory fuel rate petrol 1401-2000cc | 17 pence (one figure) | one figure, no range | 1 |
| figure advisory fuel rate petrol over 2000cc | 27 pence (one figure) | one figure, no range | 1 |
| figure advisory fuel rate diesel 1601-2000cc | 16 pence (one figure) | one figure, no range | 1 |
| figure advisory fuel rate diesel over 2000cc | 22 pence (one figure) | one figure, no range | 1 |
| figure advisory fuel rate LPG 1401-2000cc | 13 pence (one figure) | one figure, no range | 1 |
| figure advisory fuel rate LPG over 2000cc | 20 pence (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (32)
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week
- HMRC 480 Appendix 1 - company car benefit examples, read 2026-11-07:
The price of the roof rails is not added because they’re below the ‘de minimis’ limit of £100 and therefore the capital contribution towards them is not deducted.
- GOV.UK expenses and benefits: childcare, read 2026-11-07:
it’s within 52 weeks of the date they stopped
- GOV.UK tax on trivial benefits, read 2026-11-07:
it cost you £50 or less to provide
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Top tax rate 48% Above £125,140
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Additional tax rate 45% Above £125,140
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Advanced tax rate 45% From £62,431 to £125,140
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Higher tax rate 42% From £31,093 to £62,430
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Higher tax rate 40% From £37,701 to £125,140
- HMRC advisory fuel rates, read 2026-11-07:
Over 2000cc 27 pence 20 pence
- HMRC advisory fuel rates (publication), read 2026-11-07:
l price (per gallon) Rate per mile Advisory fuel rate Up to 1400 50.7 159.9 pence 726.9 pence 14.3 pence 14 pence 1401 to 2000 42.8 159.9 pence 726.9 pence 17.0 pence 17 pence Over 2000 27.2 159.9 pence 726.9 pence 26.8 pence 27 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1600 55.7 179.2 pence 814.6 pence 14.6 pence 15 pence
- HMRC advisory fuel rates, read 2026-11-07:
Over 2000cc 22 pence
- HMRC advisory fuel rates (publication), read 2026-11-07:
el price (per gallon) Rate per mile Advisory fuel rate Up to 1600 55.7 179.2 pence 814.6 pence 14.6 pence 15 pence 1601 to 2000 49.6 179.2 pence 814.6 pence 16.4 pence 16 pence Over 2000 36.6 179.2 pence 814.6 pence 22.2 pence 22 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 95.0 pence 431.9 pence 10.6 pence 11 pence
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Intermediate tax rate 21% From £16,957 to £31,092
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Basic tax rate 20% Up to £37,700
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Basic tax rate 20% From £3,968 to £16,956
- HMRC advisory fuel rates, read 2026-11-07:
ence 22.2 pence 22 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 95.0 pence 431.9 pence 10.6 pence 11 pence 1401 to 2000 34.2 95.0 pence 431.9 pence 12.6 pence 13 pence Over 2000 21.7 95.0 pence 431.9 pence 19.9 pence 20 pence Electric From 1 September 2026 the advisory electric rates for fully electric cars will be:
- HMRC advisory fuel rates (publication), read 2026-11-07:
ence 22.2 pence 22 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 95.0 pence 431.9 pence 10.6 pence 11 pence 1401 to 2000 34.2 95.0 pence 431.9 pence 12.6 pence 13 pence Over 2000 21.7 95.0 pence 431.9 pence 19.9 pence 20 pence Electric From 1 September 2026 the advisory electric rates for fully electric cars will be:
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
Starter tax rate 19% Up to £3,967
- HMRC advisory fuel rates, read 2026-11-07:
1401cc to 2000cc 17 pence 13 pence
- HMRC advisory fuel rates (publication), read 2026-11-07:
Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 50.7 159.9 pence 726.9 pence 14.3 pence 14 pence 1401 to 2000 42.8 159.9 pence 726.9 pence 17.0 pence 17 pence Over 2000 27.2 159.9 pence 726.9 pence 26.8 pence 27 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate
- HMRC advisory fuel rates, read 2026-11-07:
1601cc to 2000cc 16 pence
- HMRC advisory fuel rates (publication), read 2026-11-07:
7 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1600 55.7 179.2 pence 814.6 pence 14.6 pence 15 pence 1601 to 2000 49.6 179.2 pence 814.6 pence 16.4 pence 16 pence Over 2000 36.6 179.2 pence 814.6 pence 22.2 pence 22 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate
- HMRC advisory fuel rates, read 2026-11-07:
Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1600 55.7 179.2 pence 814.6 pence 14.6 pence 15 pence
- HMRC advisory fuel rates, read 2026-11-07:
Public charger 3.59 54.00 pence 15.02 pence 15 pence
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-10-19:
The National Insurance Class 1A rate on expenses and benefits for 2026 to 2027 is 15%.
- HMRC rates and thresholds for employers 2025 to 2026, read 2026-11-07:
The National Insurance Class 1A rate on expenses and benefits for 2025 to 2026 is 15%.
- HMRC advisory fuel rates, read 2026-11-07:
Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 50.7 159.9 pence 726.9 pence 14.3 pence 14 pence
- HMRC advisory fuel rates, read 2026-11-07:
49.6 179.2 pence 814.6 pence 16.4 pence 16 pence Over 2000 36.6 179.2 pence 814.6 pence 22.2 pence 22 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 95.0 pence 431.9 pence 10.6 pence 11 pence 1401 to 2000 34.2 95.0 pence 431.9 pence 12.6 pence 13 pence Over 2000 21.7 95.0 pence 431.9 pence 19.9 pence 20 pence Electric
- HMRC advisory fuel rates (publication), read 2026-11-07:
49.6 179.2 pence 814.6 pence 16.4 pence 16 pence Over 2000 36.6 179.2 pence 814.6 pence 22.2 pence 22 pence Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 95.0 pence 431.9 pence 10.6 pence 11 pence 1401 to 2000 34.2 95.0 pence 431.9 pence 12.6 pence 13 pence Over 2000 21.7 95.0 pence 431.9 pence 19.9 pence 20 pence Electric
- HMRC advisory fuel rates, read 2026-11-07:
Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 95.0 pence 431.9 pence 10.6 pence 11 pence
- HMRC advisory fuel rates, read 2026-11-07:
From 1 September 2026 the advisory electric rates for fully electric cars will be: 7 pence per mile for home charging
Read in full, publishes no figure
18 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC 480 Appendix 2 - appropriate percentage for company car benefit, read 2026-11-07: read in full and no accepted figure on the page
- HMRC 480 - expenses and benefits tax guide (the collection), read 2026-09-12: read in full and no accepted figure on the page
- HMRC 480 Chapter 4 - taxable benefits and facilities, read 2026-10-03: read in full and no accepted figure on the page
- HMRC rates and allowances: travel, mileage and fuel allowances, read 2026-11-07: read in full and no accepted figure on the page
- HMRC official rate of interest for beneficial loans, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: company cars and fuel, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: company vans and fuel, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: loans provided to employees, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: medical or dental treatment and insurance, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: accommodation, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: mobile phones, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK expenses and benefits: cash sum payments to employees, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK calculate tax on employees' company cars, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK tax on company benefits (the employee's side), read 2026-09-11: read in full and no accepted figure on the page
- HMRC Employment Income Manual EIM21001 - the benefits code, read 2026-11-07: read in full and no accepted figure on the page
- HMRC Employment Income Manual EIM23000 - car and car fuel benefit, read 2026-11-07: read in full and no accepted figure on the page
- ITEPA 2003 s.139 - the appropriate percentage for a car with a CO2 figure, read 2026-11-07: every candidate on the page was refused
- ITEPA 2003 s.140 - the appropriate percentage for a car with no CO2 figure, read 2026-11-07: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
7 of the 25 named sources that could be read published a usable figure; 18 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in pence (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 337 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per benefit per figure per tax year, quoted verbatim from HMRC or the statute with the effective date, carried forward as a SERIES so the change between years is the figure: the appropriate percentage for the same CO2 band across 2025-26 to 2029-30, the Class 1A rate before and after April 2025, the official rate of interest now that it moves quarterly.
The derivation an employer needs and nobody publishes is the cash effect of a rate year turning on a given benefit mix, which is what the payrolled monthly deduction becomes.
337 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (25)
- HMRC 480 Appendix 2 - appropriate percentage for company car benefit(the publisher's own terms; quoted for reporting and comment)
- HMRC 480 Appendix 1 - company car benefit examples(the publisher's own terms; quoted for reporting and comment)
- HMRC 480 - expenses and benefits tax guide (the collection)(the publisher's own terms; quoted for reporting and comment)
- HMRC 480 Chapter 4 - taxable benefits and facilities(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and thresholds for employers 2026 to 2027(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and thresholds for employers 2025 to 2026(the publisher's own terms; quoted for reporting and comment)
- HMRC advisory fuel rates(the publisher's own terms; quoted for reporting and comment)
- HMRC advisory fuel rates (publication)(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and allowances: travel, mileage and fuel allowances(the publisher's own terms; quoted for reporting and comment)
- HMRC official rate of interest for beneficial loans(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: company cars and fuel(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: company vans and fuel(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: loans provided to employees(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: medical or dental treatment and insurance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: accommodation(the publisher's own terms; quoted for reporting and comment)
- GOV.UK tax on trivial benefits(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: mobile phones(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: childcare(the publisher's own terms; quoted for reporting and comment)
- GOV.UK expenses and benefits: cash sum payments to employees(the publisher's own terms; quoted for reporting and comment)
- GOV.UK calculate tax on employees' company cars(the publisher's own terms; quoted for reporting and comment)
- GOV.UK tax on company benefits (the employee's side)(the publisher's own terms; quoted for reporting and comment)
- HMRC Employment Income Manual EIM21001 - the benefits code(the publisher's own terms; quoted for reporting and comment)
- HMRC Employment Income Manual EIM23000 - car and car fuel benefit(the publisher's own terms; quoted for reporting and comment)
- ITEPA 2003 s.139 - the appropriate percentage for a car with a CO2 figure(the publisher's own terms; quoted for reporting and comment)
- ITEPA 2003 s.140 - the appropriate percentage for a car with no CO2 figure(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Bik Rate Table carries 17 published figures read from 2 sources' own pages; the 11 published figures given without a breakdown run from 7 to 27 pence, read 7 November 2026.
7 of the 25 named sources read in full publish a figure; 18 publish none, read 7 November 2026.
Bik Rate Table, tax year 2026-27: median 15 percent across 1 source, read 7 November 2026.
Bik Rate Table, tax year 2025-26: median 15 percent across 1 source, read 7 November 2026.
Bik Rate Table, figure advisory fuel rate petrol 1401-2000cc: median 17 pence across 1 source, read 7 November 2026.
Bik Rate Table, figure advisory fuel rate petrol over 2000cc: median 27 pence across 1 source, read 7 November 2026.
Bik Rate Table, figure advisory fuel rate diesel 1601-2000cc: median 16 pence across 1 source, read 7 November 2026.
Bik Rate Table, figure advisory fuel rate diesel over 2000cc: median 22 pence across 1 source, read 7 November 2026.
Bik Rate Table, figure advisory fuel rate LPG 1401-2000cc: median 13 pence across 1 source, read 7 November 2026.
Bik Rate Table, figure advisory fuel rate LPG over 2000cc: median 20 pence across 1 source, read 7 November 2026.
Cite as: "p11dchanges.co.uk Bik Rate Table", updated 2026-11-08, https://p11dchanges.co.uk/datasets/bik-rate-table/.
Download the CSV (32 rows, computed 2026-11-08)
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Questions this data answers
What are the figures a payrolled benefit is calculated from - the car appropriate percentage, the fuel and van charges, the Class 1A rate, the official rate of interest, the exemptions - for each tax year?
The Bik Rate Table carries 17 published figures read from 2 sources' own pages; the 11 published figures given without a breakdown run from 7 to 27 pence, read 7 November 2026.
Where do the figures in the Bik Rate Table come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 25 named sources were read and 7 publish a figure; the 18 that publish none are recorded as not published, never estimated.