Readers’ forum: Calculating BIK charge on company motorcycle

My client tells me that his ‘mate down the pub’ was telling him of the advantages of buying a motorbike rather than a car through his company. The client has a motorcycle license but has not ridden for some years and is keen to return to two wheels. He is tempted to buy a new bike but I believe it is more likely to be a second-hand model. I think any business use would be minimal so are there any real advantages in his company buying the bike for his use? The company would also of course pay for all the running costs of fuel insurance tax MOT maintenance and the like.

My understanding is that instead of a benefit-in-kind (BIK) charge based on price and emissions there is a 20% charge on cost but is this of the price when...