Under His Majesty’s Revenue and Customs (HMRC) rules, once you get a company car and can use it for private usage – even commuting – the car is taxed as a benefit-in-kind (BiK).
How much company car tax you’ll pay depends on your salary, your personal marginal tax rate, how much the car costs and the company car tax band it is in, based on the volume of carbon dioxide (CO2) emissions.
Put simply, the lower your income tax rate, the lower the car’s purchase price, and the lower its emissions, the less it'll cost you. There are helpful calculators available online at gov.uk for clarity or your local retailer will be able to provide guidance.