1. [Approach](https://library.croneri.co.uk/po-heading-id_KIyqYoLX6Ea-icm6QV91Kg)
1.1. Understand the rules
1.2. Collect information
1.3. Perform calculations
2. BIK
2.1. [Car](https://library.croneri.co.uk/po-heading-id_G8oIm0iD0kGURSNnIc3jwQ)
2.1.1. Zero emission
2.1.1.1. 0%
2.1.1.1.1. [3% for 2025-26; 4% 2026-27; 5% 2027-28)](https://library.croneri.co.uk/cch_uk/trto/3-400)
2.1.2. Emissions no more than 50g/km
2.1.2.1. [3% to 15% for 2025-26; 4% to 16% 2026-27; 5% to 17% in 2027-28)](https://library.croneri.co.uk/cch_uk/trto/3-400)
2.2. [Van](https://library.croneri.co.uk/po-heading-id_cvlMfjQ-dkiWFvh2bROgAQ)
2.2.1. [Private use insignificant](https://library.croneri.co.uk/cch_uk/btr/416-262)
2.2.1.1. £0 benefit
2.2.2. [Zero emissions](https://library.croneri.co.uk/cch_uk/btr/416-266)
2.2.2.1. £0 benefit
2.2.3. [Commuter use](https://library.croneri.co.uk/cch_uk/btr/416-264)
2.2.3.1. £0 benefit
2.2.4. Other
2.2.4.1. [£4,020 for 2025-26](https://library.croneri.co.uk/cch_uk/trto/kd-itearn-5)
2.2.4.2. [Shared vans](https://library.croneri.co.uk/cch_uk/btr/416-280)
3. Capital allowances
3.1. [Car](https://library.croneri.co.uk/po-heading-id_0DY9qRUCak6KEMxGspyUXg)
3.1.1. 100% FYA until 31 March 2026
3.1.1.1. Electric
3.1.1.2. Zero emissions
3.1.2. 18% WDA
3.1.2.1. Emissions 50g/km or less
3.1.3. 6% WDA
3.1.3.1. Emissions >50g/km
3.1.4. No AIA, full-expensing or super-deduction
3.2. [P&M for electric vehicle charging point](https://library.croneri.co.uk/cch_uk/btr/237-525)
3.2.1. 100% FYA until 31 March 2026 (corporation tax) or 5 April 2026 (income tax)
3.2.2. Income tax and corporation tax
3.3. [Goods vehicle](https://library.croneri.co.uk/po-heading-id_T4Acf6vsG0m2Hdf5X8a9eQ)
3.3.1. [100% FYA for zero emissions goods vehicles](https://library.croneri.co.uk/cch_uk/btr/237-460)
3.3.1.1. Zero emissions (typically electric)
3.3.1.2. Exclusions apply
3.3.1.2.1. State aid
3.3.2. [AIA (£1m cap)](https://library.croneri.co.uk/cch_uk/btr/236-400)
3.3.2.1. Corporation tax and income tax
3.3.3. [Full-expensing](https://library.croneri.co.uk/cch_uk/btr/237-618)
3.3.3.1. 100% FYA for new vans
3.3.3.2. Companies only
3.3.3.3. Expenditure incurred from 1 April 2023
3.3.3.4. Now permanent (2026 end date removed)
3.3.4. [18% WDA](https://library.croneri.co.uk/cch_uk/btr/238-050)
4. [VAT](https://library.croneri.co.uk/po-heading-id_7lW010hM4U-aixOgF99mww)
4.1. Purchase of car
4.1.1. No recovery of VAT
4.1.1.1. [Some exceptions - eg 100% business use](https://library.croneri.co.uk/cch_uk/bvr/19-281)
4.1.1.2. [See flowchart in In-Depth guidance](https://library.croneri.co.uk/cch_uk/bvr/19-296)
4.1.2. [Definition of motor car](https://library.croneri.co.uk/cch_uk/bvr/19-263)
4.2. Rental of car
4.2.1. [50% recovery](https://library.croneri.co.uk/cch_uk/bvr/19-300)
4.2.2. [Exceptions apply in certain circumstances](https://library.croneri.co.uk/cch_uk/bvr/19-300)
4.3. Car repairs
4.3.1. [Normal rules apply](https://library.croneri.co.uk/cch_uk/bvr/19-304)
4.4. [Charge an electric car](https://library.croneri.co.uk/cch_uk/bvr/19-324)
4.4.1. Sole trader / workplace
4.4.1.1. [Recover subject to adjustment where private use](https://library.croneri.co.uk/cch_uk/bvr/19-120)
4.5. [Van](https://library.croneri.co.uk/cch_uk/bvr/19-260)
4.5.1. [Recover subject to adjustment where private use](https://library.croneri.co.uk/cch_uk/bvr/19-120)
5. [Hire costs](https://library.croneri.co.uk/po-heading-id_ipJe6HsQYkCh26UvxN8cqA)
5.1. Emissions more than 50g/km
5.1.1. [15% disallowance (not for businesses using cash basis)](https://library.croneri.co.uk/cch_uk/btr/212-025)