EIM23420 - Car benefit: table summarising adjustments to appropriate percentage for different fuels (2002/03 to 2005/06)

This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM23101.

The ready reckoner at EIM23410 gives the appropriate percentage for cars powered by petrol (type P).

This table brings together all adjustments to the appropriate percentage arising from the use of other fuels, including those for diesel cars, between 2002/03 and 2005/06. For years from 2006/07 see below.

Fuller information is available at the page references given.

Notes

1. Subject to the overall maximum appropriate percentage of 35%.
2. Additional 1% for every full 20g/km that the car's CO2 emissions are below the lower threshold for the year. This adjustment is no longer available from 2006/07 onwards.
3. Bi-fuel car meeting the conditions to be a type B car at EIM23105.

Supplements and reductions only apply to cars first registered on or after 1 January 1998. They apply to all such cars, whether or not they have an approved CO2 emissions figure, although cars without such a figure cannot take advantage of the extra adjustment column above.

Unless the car falls into one of the categories for which adjustments are required, it is type P.

Years from 2006/07 onwards

For adjustments for these years, see

• EIM23421 for years from 2006/07 to 2010/11, and
• EIM23422 for years from 2011/12.