Earlier this year, the government confirmed revisions to the emissions and electric-only range testing protocol for plug-in hybrid electric vehicles (PHEVs).

The existing Euro 6d emission standard will be replaced by the new Euro 6e-bis. These changes will impact the Benefit-in-Kind (BIK) tax rates for many company car drivers.

The revised testing standards are designed to produce more accurate emissions figures by reflecting real-world driving conditions. For PHEVs, the updates will specifically assess electric-only range and CO₂ emissions more rigorously, which are key factors in calculating BIK tax rates.

What This Means for PHEV Drivers

PHEVs could see a change in their BIK tax bands depending on how the vehicles perform under the new testing criteria. In some cases, vehicles that previously qualified for lower tax rates due to a high electric range and/or low emissions may move into a higher tax band if updated figures exceed thresholds.

What vehicles will be impacted?

Car manufacturers can decide when to make their existing PHEV models comply with the new standard, but all existing PHEV models must be re-homologated before 31st December 2025.

Any new models released in 2025 will already be using the new testing protocol so their emission data will not change on 1^st January 2026.

There will be no retrospective changes to emissions values or BIK tax bands for vehicles already registered.

I have a PHEV on order – what happens next

Your vehicle’s CO2 emission data and therefore your BIK tax liability is confirmed at the point of vehicle registration. This means we will likely only know this information when we have a delivery date for your vehicle. If this is likely to be close to 1^st January 2026, you can speak to your dedicated customer service representative about your options.

Staying informed and proactive

To help our clients and their drivers navigate this change, Ogilvie Fleet will be providing updated emissions data as it becomes available, alongside personalised advice to ensure drivers continue to make the most tax-efficient choices.

Fleet managers should also consider how these changes might affect their wider vehicle policies, particularly when it comes to selecting new PHEV models or reviewing total cost of ownership.

Latest update

As we understand it, the Department for Transport has a consultation later this summer and until then there is no requirement for the manufacturers to issue the new EU6e-BIS based figures. However, several manufacturers have started to issue new figures or both sets of figures already.

Manufacturers appear to be taking differing approaches until the DfT has provided clarity, but we will endeavour to update this page as and when we have more information. Your Ogilvie Fleet account manager can also help with more information.