BMW has updated the CO2 emission figures for some of its plug-in hybrid (PHEV) cars, pushing certain models into higher benefit-in-kind (BiK) tax bands.
Provisional data displayed in the BMW Car Configurator shows the BMW 2 Series Active Tourer, X1 and 5 Series are among those affected by the change.
The new figures are derived from the more stringent Euro6e-bis test, which was introduced in the EU at the beginning of the year. They do not apply to vehicles already registered.
Cars sold in EU countries must be rehomologated, using the new test, before the end of 2026. In the UK, the new figures are not currently required for type approval purposes.
The Government will mandate Euro 6e-bis emissions testing for all new car and van registrations from April 2026. It will launch a consultation in “due course”, which is expected to include legislation to reduce the impact of a hike in company car tax from a new testing standard.
Company car tax rates for plug-in hybrid cars are based on two key factors: the car's CO2 emissions and its zero-emission range capability. Currently, vehicles with CO2 emissions of 50g/km or less benefit from lower tax rates (capped at 15%) – with the longest-range cars sitting in lower bandings (3% – 13%).
Following the changes, a number of BMW plug-in hybrids now have official CO2 emissions of more than 50g/km and will attract a BiK rate of at least 16%, under the current tax rules.
Revised CO2 figures for BMW PHEVs
Model
New CO2
BiK from April 26
225e
60 – 66
19% – 20%
230e
60 – 66
19% – 20%
X1 25e
52 – 64
17% – 19%
530e saloon
49 – 58
10% – 18%
550e saloon
63 – 78
19% – 21%
550e Touring
67 – 78
20% – 21%
M5 saloon
101 – 114
26% – 28%
M5 Touring
106 – 119
27% – 29%
M760e
77 – 84
21% – 22%
XM 50e
100 – 106
26% – 27%
XM Label
127 – 140
31% – 34%
For vehicles like the BMW M5, the BiK impact is significant. It jumps from the 9% band (2025/26 tax year) to the 26% band (2026/27 tax year). A 40% taxpayer will, potentially, face bills of £965 per month, compared to £334 under the old system. For the X1 25e, the BiK cost will increase from £64 per month to £120 per month.
The BMW 530e achieves 49g/km in certain configurations, but higher trim levels are pushed above 50g/km.
Certain models, including the BMW 330e and BMW 530e Touring have not been rehomologated, yet.
BMW isn't the only manufacturer to publish Euro6e-bis figures early. Volkswagen Group has updated the CO2 figures for a number of models across its brands. The Audi A5, A6 and Q5 are among those that have CO2 figures above 50g/km. Other VW PHEV models, with smaller petrol engines, have fared better with emissions still below the threshold.
Vauxhall's new Astra plug-in hybrid is another car to be tested under Euro6e-bis. For the GS hatch, the Astra plug-in hybrid attracts a 9% BiK rate, Ultimate and Sports Tourer versions sit in the 16% band as they have CO2 emissions above 50g/km.
Matt has been an automotive journalist for nine years and has driven just about every new car and van that's on sale. As content editor – vehicles he is responsible for the automotive content on Fleet News and also contributes to Automotive Management. Prior to this, Matt worked in the automotive industry for 10 years.
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