EIM24730 - Car benefit calculation Step 5, appropriate percentage, 2011/12 onwards: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 cars in secondary legislation until 2009/10 is incorporated into primary legislation). See EIM24850 for more on type E cars from 2011/12.
The code letters used to describe the various types of car are also simplified, as the following table illustrates:
Type of fuel |
Code from 2011/12 |
Former codes included |
Page |
Adjustment |
See note |
Zero-emission cars (including Electric only) |
E |
E |
none |
1 |
|
Diesel cars (all Euro standards) |
D |
D,L |
supplement: 3% |
2,3 |
|
All other |
A |
P,B,C,H,G |
none |
4 |
Notes
1 |
the appropriate percentage for type E cars is 0% from 2010/11 to 2014/15 inclusive; thereafter it reverts to the normal appropriate percentage for type E cars, 9% |
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 EIM24830) have different CO2 emissions figures for different fuels; the lowest CO2 emissions figure can still be used (normally that for gas) |
