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Hi Eamonn,
The EV6 Earth retails at €53,800 right now and the BIK-free allowance is €45,000 so BIK should only be payable on the difference - i.e. €8,800. The rate of BIK then depends on the business mileage racked up. It varies from 22.5 per cent for 0-26,000km down to just 9 per cent for over 52,000km.
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