Policy paper

Income Tax: cars appropriate percentage - increasing the diesel supplement

This tax information and impact deals with the increase to the diesel supplement from 3% to 4% used for calculating the taxable benefit-in-kind of a diesel car announced at Autumn Budget 2017.



Legislation will be introduced in Finance Bill 2017-18 to amend section 141 Income Tax (Earnings and Pensions) Act 2003.

Published 22 November 2017