Company car benefit-in-kind rates have been confirmed for 2013, with 95g/km becoming the new greenest threshold.
The 10% band will, from April 2013, be for vehicles emitting 94g/km or less, with all other bands increasing by one percentage point for each 5g/km up to the 35% banding. The move is a continuation of the long-standing gentle increases in BIK for company cars that the industry has witnessed for a number of years, and means cars from 95-99g/km will be charged at the 11% rate from 2013.
The changes previously announced for April 2012 move the lowest 10% rate down to 100g/km from its current 120g/km level.
Zero emissions cars will remain at 0% and ultra low emissions cars with emissions up to 75g will remain at 5%.
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