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EV Evidence

Regulation · UK

Zero-emission company-car BiK for 2026–27

For 6 April 2026 to 5 April 2027, the zero-emission company-car appropriate percentage is 4%. That percentage is one input to the taxable car-benefit calculation, not the employee's final income-tax rate or cash bill. This is general UK information, not personal tax advice; use HMRC, payroll or a qualified adviser for an individual result.

HM Revenue & Customs: Company car benefit: the appropriate percentage (480: Appendix 2)

Reviewed

Key facts and evidence

Across the UK, as checked on 12 August 2026, the zero-emission company-car appropriate percentage is 4% for the tax year from 6 April 2026 to 5 April 2027. It is an input to the benefit calculation, not a final personal income-tax rate or cash bill. Individual adjustments and tax circumstances require HMRC, payroll or qualified advice.

HM Revenue & Customs: Company car benefit: the appropriate percentage (480: Appendix 2)

Read the current zero-emission company-car appropriate percentage and understand why it is not an employee's final personal tax rate.

Current tax-year input

E2 records a 4% appropriate percentage for a zero-emission company car from 6 April 2026 through 5 April 2027. The date range cannot be shifted to another tax year.

Role in the benefit calculation

The taxable car benefit is broadly based on list price plus taxable accessories, with applicable adjustments, multiplied by the appropriate percentage. The resulting personal tax still depends on the employee's circumstances.

Zero-emission scope

The 4% row is specific to a zero-emission company car. Plug-in hybrid percentages are separate and must be checked against their own official conditions.

What to do next

The page identifies one company-car benefit input and cannot determine a person's income-tax rate or bill.

Immediate action: Confirm the vehicle is zero-emission and use the 4% figure only for the 2026–27 tax year.

  • Stop if the car is a plug-in hybrid or another emissions category.
  • Stop the generic check where availability, accessories, contributions or another statutory adjustment applies.

Professional hand-off

  • Use HMRC, the employer's payroll team or a qualified tax adviser for a personal company-car tax result.

Questions this record can answer

What does the sourced evidence say about current tax-year input?

E2 records a 4% appropriate percentage for a zero-emission company car from 6 April 2026 through 5 April 2027. The date range cannot be shifted to another tax year.

What does the sourced evidence say about role in the benefit calculation?

The taxable car benefit is broadly based on list price plus taxable accessories, with applicable adjustments, multiplied by the appropriate percentage. The resulting personal tax still depends on the employee's circumstances.

What does the sourced evidence say about zero-emission scope?

The 4% row is specific to a zero-emission company car. Plug-in hybrid percentages are separate and must be checked against their own official conditions.

Sources