A:

The benefit-in-kind tax (BiK) band for most plug-in hybrid cars is based on the electric-only miles the car is able to cover on a single charge.

This is known as the all-electric range (AER) and is established via WLTP.

For cars than emit less than 50g/km of CO2, there are five bandings - from 2% to 14% - based on a car's range. The majority of plug-in hybrid cars fall within these bands.

Currently, there are no plug-in hybrid cars that attract the 2% rate. The 5% rate requires a car to have a range of more than 70 miles.

The cars listed below all attract a 5% company car tax - or BiK - rate for the 2024/25 tax year.

You can check the BiK rate and company car tax costs for a specific model by using the Fleet News Company Car Tax Calculator.

Please note that the AER range can be affecting by specification, so vehicles with optional extras or particular trim levels may fall outside the requirements for the 5% band.

Plug-in hybrid cars with a range of at least 70 miles:

Make	Model	AER Range
Cupra
	Formentor
	1.5 eHybrid 204	72 - 77
	1.5 eHybrid 272	72 - 73
	Leon Estate
	1.5 eHybrid 204	77 - 80
	1.5 eHybrid 272	74 - 76
	Leon Hatchback
	1.5 eHybrid 204	81 - 83
	1.5 eHybrid 272	76 - 77
Land Rover
	Range Rover
	3.0 P460e	72 - 73
	3.0 P460e LWB	70
	3.0 P550e	70 - 71
	Range Rover Sport
	3.0 P460e	72 - 73
	3.0 P550e	71
Mercedes-Benz
	C Class Saloon
	C 300 e	70
	GLC Coupe
	GLC 300 e 4Matic	80 - 83
	GLC SUV
	GLC 300 de 4Matic	81 - 84
	GLC 300 e 4Matic	83 - 84
	GLE Coupe
	GLE 350 de 4Matic
	GLE 400 e 4Matic
	GLE SUV
	GLE 350 de 4Matic
	GLE 400 e 4Matic
MG Motor UK
	HS Hatchback
	1.5 T-GDI PHEV	75
Skoda
	Kodiaq
	1.5 TSI iV 204	71- 75
	Superb Estate
	1.5 TSI iV 204	79 - 84
Volkswagen
	Passat Estate
	1.5 TSI eHybrid 272	77 - 81
	1.5 TSI eHybrid 204	77 - 82
	Tiguan
	1.5 TSI eHybrid 272	75
	1.5 TSI eHybrid	73 - 78

 

Data provided by Cap HPI; correct as of August 2024.