EIM24605 - Car benefit calculation Step 5, appropriate percentage, 2008/09 to 2011/12: car with an approved CO2 emissions figure: qualifying low emissions cars (QUALECs)
Section 139 ITEPA (as amended by section 59 Finance Act 2006 and section 58 Finance Act 2010)
Years to which this page applies
This page applies from 2008 to 2009 only. It has no relevance to other years.
Cars to which this page applies
This page applies to cars of all types except type E, to which the special rules for electric-only cars from 2002 to 2003 and 2009 to 2010 and for zero-emission cars from 2010 to 2011 onwards apply.
What is a QUALEC?
A QUALEC is a car first registered on or after 1 January 1998 with a CO2 emissions figure which does not exceed exactly 120 g/km.
Note that the exact CO2 emissions figure is used and that the rounding used elsewhere does not apply when deciding whether or not a car is a QUALEC. So a car with CO2 emissions of 120 is a QUALEC for the relevant years, but a car with CO2 emissions of 121 is not.
For 2010 to 2011 and 2011 to 2012, it includes cars with CO2 emissions between 1-75 g/km (see EIM24610 for details of how these cars are dealt with in 2012 to 2013 and 2014 to 2015 inclusive).
Determining the appropriate percentage for QUALECs
Subject to the adjustments below, the appropriate percentage for QUALECs is 10%.
For 2010 to 2011 and 2011 to 2012, the appropriate percentage for a car with a CO2 emissions figure between 1-75 g/km is 5%.
For 2008 to 2009 and 2011 to 2012, adjustments for diesel cars, both type D and type L apply to QUALECs as they do to other cars.
However, there are no further reductions if the QUALEC uses alternative fuels.