EIM23411 - Car benefit: appropriate percentage, ready reckoner for all except electric-only and diesel cars from 2011/12 (type A)
Section 139 ITEPA 2003
This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM23101.
This table is based on the lower thresholds of CO2 emissions (see EIM23405) and shows the appropriate percentages for type A cars. It does not apply to qualifying low emissions cars (QUALECs); see EIM23402.
|
CO2 emissions (g/km) (see note) |
2011/12 onwards |
|
125 |
15% |
|
130 |
16% |
|
135 |
17% |
|
140 |
18% |
|
145 |
19% |
|
150 |
20% |
|
155 |
21% |
|
160 |
22% |
|
165 |
23% |
|
170 |
24% |
|
175 |
25% |
|
180 |
26% |
|
185 |
27% |
|
190 |
28% |
|
195 |
29% |
|
200 |
30% |
|
205 |
31% |
|
210 |
32% |
|
215 |
33% |
|
220 |
34% |
|
225 |
35% |
For details of how the table is used in calculating the car benefit charge see example EIM23490 onwards.
The appropriate percentage arrived at from this table is subject to other adjustments for alternative fuels, though it is used unless the car falls within one of the categories for which adjustments are required. There is a summary of these adjustments at
Full details are on succeeding pages.
Note: The exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km). For example, CO2 emissions of 188g/km are treated as 185g/km.
Years to 2010/11
See EIM23410.
