{
 "id": "company_car_benefit_bik",
 "name": "Company car benefit-in-kind percentages",
 "category": "tax",
 "value": "EV 4% \u00b7 plug-in hybrids 4\u201316% by electric range \u00b7 maximum 37% (170g/km+)",
 "unit": "of list price",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "EV rate rises 1 point per year (5% in 2027/28). 4% diesel supplement for non-RDE2 diesels, capped at 37%.",
 "history": [
  "EV 3% from 2025-04-06",
  "EV 2% from 2022-04-06"
 ]
}