EIM24705 - Car benefit calculation Step 5, appropriate percentage, 2011/12 onwards: ready reckoner for type A cars
Section 139 ITEPA 2003
This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM24015.
This table is based on the lower thresholds of CO2 emissions for 2011/12 (see EIM24650) and the relevant threshold from 2012/13 onwards (EIM24655). It shows the appropriate percentages for type A cars.
It does not apply to qualifying low emissions cars (QUALECs) in 2011/12 (EIM24605) or cars with CO2 emissions between 1-75 g/km in 2012/13 - 2014/15 (EIM24610). These cars have their own special rates.
CO2 emissions (g/km) (see note) |
2011/12 |
2012/13 |
2013/14 |
1-75 (unrounded) |
5% |
5% |
5% |
76-79 |
10% |
10% |
10% |
80 |
10% |
10% |
10% |
85 |
10% |
10% |
10% |
90 |
10% |
10% |
10% |
95 |
10% |
10% |
11% |
100 |
10% |
11% |
12% |
105 |
10% |
12% |
13% |
110 |
10% |
13% |
14% |
115 |
10% |
14% |
15% |
120 (unrounded) |
10% |
15% |
16% |
121-124 |
15% |
15% |
16% |
125 |
15% |
16% |
17% |
130 |
16% |
17% |
18% |
135 |
17% |
18% |
19% |
140 |
18% |
19% |
20% |
145 |
19% |
20% |
21% |
150 |
20% |
21% |
22% |
155 |
21% |
22% |
23% |
160 |
22% |
23% |
24% |
165 |
23% |
24% |
25% |
170 |
24% |
25% |
26% |
175 |
25% |
26% |
27% |
180 |
26% |
27% |
28% |
185 |
27% |
28% |
29% |
190 |
28% |
29% |
30% |
195 |
29% |
30% |
31% |
200 |
30% |
31% |
32% |
205 |
31% |
32% |
33% |
210 |
32% |
33% |
34% |
215 |
33% |
34% |
35% |
220 |
34% |
35% |
35% |
225 |
35% |
35% |
35% |
For details of how the table is used in calculating the car benefit charge see example EIM25020 onwards.
The appropriate percentage arrived at from this table is used unless the car falls within one of the categories for which adjustments are required. There is a summary of these adjustments at EIM24730.
Note: The exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km) unless specified above. For example, CO2 emissions of 188g/km are treated as 185g/km.
The table includes qualifying low emissions cars (QUALECs) in 2011/12 (EIM24605) and cars with CO2 emissions between 1-75 g/km in 2012/13 - 2014/15 (EIM24610), even though these cars have their own special rates.
Ready reckoner for years to 2010/11
See EIM24700.
