It depends. In the case of a van or commercial vehicle, if the vehicle is strictly and only being used for business purposes, and not for any social, domestic or pleasure use, then there is no BIK to be paid. If you are using it for personal as well as for work, then you pay a flat-rate of five per cent of the car’s OMV — so in the case of a brand new, basic, Amarok, that would be €2,367 for the first year.