EIM23465 - Car benefit from 2011/12: all cars except types E and D (electric-only and diesel) - type A

Section 139 ITEPA 2003

The secondary legislation (the Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001, SI 2001 No 1123, as variously amended) which gives reductions for various kinds of alternative fuels is repealed after 2010/11.

New code letter A (short for All other types) therefore replaces the former types P, H, B, C and G.

For QUALECs (cars with an approved CO2 emissions figure not exceeding exactly 120 g/km), see EIM23402.

Otherwise, use the ready reckoner at EIM23411.