EIM23422 - Car benefit from 2011/12: adjustments to appropriate percentage and code letters used for different fuels 

From 2011/12, the arrangements regarding different fuels are significantly simplified:

• the diesel supplement applies to all diesel-powered cars
• all ‘alternative fuel’ reductions cease to be available (though the 6% reduction given to type E electric-only cars in secondary legislation until 2010/11 is incorporated into primary legislation). See EIM23435 for more on type E cars.

The code letters used to describe the various types of car are also simplified, as the following table illustrates:

Notes

1. there is no change to the appropriate percentage for type E cars, but the former reduction of 6% is incorporated into primary legislation
2. subject to the overall maximum appropriate percentage of 35%
3. from 2011/12, the diesel supplement applies to all diesel cars, including Euro IV diesels first registered before 1 January 2006
4. former type B cars (see EIM23445) have different CO2 emissions figures for different fuels; the lowest CO2 emissions figure can still be used (normally that for gas)