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EV Evidence

Regulation · UK

Published later zero-emission company-car BiK schedule

Published zero-emission company-car appropriate percentages are 5% for 2027–28, 7% for 2028–29 and 9% for 2029–30. Each figure applies only to its named tax year and remains policy-volatile until rechecked. These percentages are not final personal tax rates, and this page is not personal tax advice.

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

Reviewed

Key facts and evidence

For the UK, as checked on 12 August 2026, E2 publishes zero-emission company-car appropriate percentages of 5% for 2027–28, 7% for 2028–29 and 9% for 2029–30. Every figure is tied to its own named tax year. They are future calculation inputs, not final personal tax rates, and require continuing policy review.

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

Compare the published UK zero-emission company-car appropriate percentages for 2027–28, 2028–29 and 2029–30.

Tax year 2027–28

The published zero-emission appropriate percentage is 5% from 6 April 2027 to 5 April 2028.

Tax year 2028–29

The published zero-emission appropriate percentage is 7% from 6 April 2028 to 5 April 2029.

Tax year 2029–30

The published zero-emission appropriate percentage is 9% from 6 April 2029 to 5 April 2030.

Meaning of the schedule

These are statutory appropriate percentages used within company-car benefit calculations. They are not employees' final income-tax rates or complete cash-tax outcomes.

What to do next

The schedule supports forward planning only and cannot produce an individual future tax bill.

Immediate action: Select the named tax year, preserve its exact effective dates and recheck HMRC guidance before using the percentage.

  • Stop if the selected date falls outside the named tax year.
  • Stop using the schedule when its source review has expired or official policy changes.

Professional hand-off

  • Ask HMRC, payroll or a qualified tax adviser to apply the relevant schedule to an individual future case.

Questions this record can answer

What does the sourced evidence say about tax year 2027–28?

The published zero-emission appropriate percentage is 5% from 6 April 2027 to 5 April 2028.

What does the sourced evidence say about tax year 2028–29?

The published zero-emission appropriate percentage is 7% from 6 April 2028 to 5 April 2029.

What does the sourced evidence say about tax year 2029–30?

The published zero-emission appropriate percentage is 9% from 6 April 2029 to 5 April 2030.

Sources