Policy paper

Personal Tax: retention of the 3 percentage point supplement for diesel cars

This applies to businesses and employers who provide diesel-engined company cars that are made available for employees' private use and those employees.

Documents

Draft clause 7

Draft explanatory notes clause 7

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation will retain the supplement for diesel company cars which was due to be abolished with effect from 6 April 2016.

Published 9 December 2015