SE23460 - Car benefit from 2002/03 onwards: identifying road fuel gas cars that do not have an approved gas CO2 emissions figure

Paragraph 3 Schedule 6 ICTA 1988, Paragraph 5 Schedule 6 ICTA 1988 as amended by Section 59 and Schedule 11 FA 2000

You should read SE23445 before reading the guidance on this page.

This page explains how to identify an LPG car that is treated as fuel type C, and so qualifies for the discounts described at SE23465.

Most cars that run on LPG are in fact bi-fuel cars that have both gas and petrol tanks.

Bi-fuel LPG cars are type C if:

• they were first registered before January 2000 (even if manufactured to run on both LPG and petrol), or
• they are petrol-driven cars that are “retro-fitted”, i.e. converted to use LPG as well as petrol after the type-approval process.

Reductions only apply to cars first registered on 1 January 1998 or later.