Car & Fuel Benefits - Important information – Error in booklet CA33

We have found an error on page 14, section 43 of the 2007 edition of Booklet CA33 Class 1A National Insurance contributions on Car and Fuel Benefits. The ‘ready reckoner’ entries for cars with 170 g/km of CO2 emissions are wrong and show 20% and 21% when they should show 21% and 22% respectively.

An amended version (PDF 339K) of the booklet is now available at and is also on the Employer CD-ROM 2008.

Forms P11D

For cars available in the 2007-08 tax year with CO2 emissions of between 170 and 174 g/km, please ensure that you use 21% as the appropriate percentage when calculating the figures you enter on forms P11D.

And for the same cars made available in the 2008-09 tax year please ensure that you use 22% as the appropriate percentage.

2006-07 tax year

If you have used the incorrect figure of 20% for cars made available in the 2006-07 tax year with emissions of between 170 and 174 g/km, please contact your local tax office telling them about the error. Also tell your employee(s) the correct cash equivalent of the car(s) and any fuel.