SE23365 - Car benefit from 2002/03 onwards: calculation for a car with an approved CO2 emissions figure: supplement for diesel cars

Paragraph 5D Schedule 6 ICTA 1988, introduced by Section 59 and Schedule 11 FA 2000

From 6 April 2002, the car benefit charge is calculated by multiplying the ‘price of the car’ by the ‘appropriate percentage’ based on the car’s carbon dioxide (CO2) emissions.

For diesel cars the appropriate percentage based on the CO2 emissions figure 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 SE23491.

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

The diesel supplement will only apply to cars first registered on 1 January 1998 or later.

The supplement is removed for certain diesel cars that meet specified standards on other emissions apart from CO2. See SE23370.