EIM23460 - Car benefit from 2011/12: diesel cars (type D)

Section 141 ITEPA 2003

From 2011/12 onwards, all diesel cars (both the former types D and L) are within type D.

From that year, the appropriate percentage based on the CO2 emissions figure of all diesel cars is increased by 3%. So if that figure is 18%, the appropriate percentage used to calculate the car benefit charge is increased to 21%. See example EIM23491.

The supplement cannot take the appropriate percentage above the maximum 35%.

Years 2002/03 to 2010/11: cars first registered on or after 1 January 1998

For diesel cars approved to standards up to and including Euro III/Euro 3 standard, see EIM23425.

For diesel cars approved to Euro IV/Euro 4 and higher standards, see EIM23430.

Cars first registered before 1 January 1998

The diesel supplement only applies to cars first registered on 1 January 1998 or later. For cars registered before 1 January 1998 see EIM23480.