Start with the essentials. Open the details when you need a closer look.
Original explanations and hypothetical examples, with the source, date and assumptions beside the calculation.
Separate annual road tax, the expensive car supplement and the announced mileage charge, with low- and high-mileage budgets.
By Substance Digital Ltd · Checked 14 October 2026
Read the guide ↗Work through the strict £50,000 boundary, a factory-options decision and why a discounted deal can still attract the supplement.
By Substance Digital Ltd · Checked 14 October 2026
Read the guide ↗Compare three used EV age groups and work out why today’s asking price cannot tell you the annual tax.
By Substance Digital Ltd · Checked 14 October 2026
Read the guide ↗Compare mileage charges and price thresholds at the same mileage, then see why a lower per-mile rate may not mean a lower total.
By Substance Digital Ltd · Checked 14 October 2026
Read the guide ↗Turn P11D value, the electric-car benefit percentage and your income tax rate into an estimate, without confusing BIK with road tax.
By Substance Digital Ltd · Checked 14 October 2026
Read the guide ↗From April 2028, the announced eVED launch rates are 3p per mile for battery electric cars and 1.5p per mile for plug-in hybrids, in addition to existing vehicle tax. At 10,000 miles, that is £300 or £150 respectively.
No. In this model, a small electric hatchback and a large electric SUV driving the same distance incur the same mileage charge. Energy efficiency affects charging costs, which are separate.
The lower plug-in hybrid rate applies to total mileage, not just miles driven electrically. Petrol also carries fuel duty, so comparing the mileage charge alone does not establish which car is cheaper overall.
The expensive car supplement adds an annual charge for eligible cars in years two to six. The threshold is over £50,000 for eligible electric cars and over £40,000 for plug-in hybrids. At exactly the threshold, the price does not trigger the supplement.
The original list price includes relevant factory options and delivery. A discount, grant or lower second-hand purchase price does not replace it. Advertised “from” and on-the-road prices are not automatically the correct tax list price.
Supplement eligibility depends on first registration as well as price. Our model applies it to electric cars first registered from 1 April 2025 when the car is in years two to six. Check the exact vehicle’s original list price and registration details.
Read the electric car threshold guidance · Check current rates
Yes, if it is still eligible by age, original list price and registration date. A used electric car can still attract the expensive car supplement during its qualifying years, even if you buy it for much less.
No. Arrange vehicle tax when you become the keeper. The seller’s existing vehicle tax does not transfer to you. Check the current GOV.UK process when you buy.
Read the electric and low-emission vehicle guidance · Buying and taxing a vehicle
BIK income tax is based on the company car’s P11D value, the applicable BIK percentage and your income tax rate. It is separate from vehicle tax. For battery electric cars, the published BIK percentages are 7% for 2028/29 and 9% for 2029/30.
Choose your dates, list price and annual mileage.