EIM23403 - Car benefit: qualifying low emissions cars (QUALECs) – CO2 emissions limit

Section 139(3A) ITEPA 2003

Years to which this page applies

This page applies from 2008/09 only. It has no relevance to earlier years.

Cars to which this page applies

This page only applies to cars with qualifying low CO2 emissions (QUALECs - see EIM23402).

CO2 emissions limit for QUALECs

To be a QUALEC, the car’s CO2 emissions figure must not exceed the figure in the table below.

Unlike the lower threshold which applies to non-QUALECs ( EIM23405), these figures are unrounded. For example, a car with CO2 emissions of 120 is a QUALEC in 2008/09, but a car with CO2 emissions of 121 is not.