1. BIK
1.1. Car
1.1.1. Zero emission
1.1.1.1. 0%
1.1.1.1.1. 1% for 2021/22
1.1.2. Emissions no more than 50g/km
1.1.2.1. 0% to 12% by range
1.1.2.1.1. 1% to 13% for 2021/22
1.2. Van
1.2.1. Private use insignificant
1.2.1.1. BIK = £nil
1.2.2. Zero emissions
1.2.2.1. BIK = 80% normal amount
1.2.2.1.1. £0 for 2021/22
1.2.3. Other
1.2.3.1. Normal amount = £3,490
2. Capital allowances
2.1. Car
2.1.1. 100% FYA
2.1.1.1. Electric
2.1.1.2. Emissions 50g/km or less
2.1.1.2.1. Zero emissions from April 2021
2.1.2. 18% WDA
2.1.2.1. Emissions 110g/km or less
2.1.2.1.1. Threshold 50g/km from April 2021
2.1.3. 6% WDA
2.1.3.1. Emissions >110g/km
2.1.3.1.1. Threshold 50g/km from April 2021
2.1.4. No AIA
2.2. Goods vehicle
2.2.1. Zero emissions
2.2.1.1. 100% FYA
2.2.1.2. Exclusions apply
2.2.1.2.1. State aid
2.2.2. Other
2.2.2.1. AIA
2.2.2.2. 18% WDA
2.3. Charge point
2.3.1. 100% FYA
3. Hire costs
3.1. 15% disallowance
3.1.1. Emissions no more than 110g/km
3.1.1.1. Threshold 50g/km from April 2021