EIM23421 - Car benefit: table summarising adjustments to appropriate percentage for different fuels (2006/07 onwards)

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, from 2006/07 onwards. For years to 2005/06 see EIM23420.

Fuller information is available at the page references given.

Notes

1. Subject to the overall maximum appropriate percentage of 35%.
   
   
2. Bi-fuel car meeting the conditions to be a type B car at EIM23105.
   
   
3. These adjustments do not apply to qualifying low emissions cars (QUALECs, see EIM23402), nor to any diesel/electric hybrid cars that may become available. QUALECs are only defined for years from 2008/09 onwards.
   
   

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.

Summary of the changes to the 2005/06 rules

The changes are:

• types B and H: standard reduction increased by 1% each (to 2% and 3% respectively) but the extra adjustment formerly available for very low CO2 emission cars no longer applies
• type C: former reduction no longer applies
• type L: supplement for type D cars also applies to type L cars first registered on or after 1 January 2006 (those registered before 1 January 2006 are unaffected).

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

Further changes from 2008/09

The changes are:

• introduction of QUALECs, to which adjustments for diesel cars apply but alternative fuel reductions do not (see EIM23402)
• introduction of reduction for Type G cars (see above and EIM23455).