Car benefit calculation Step 5, appropriate percentage, 2012/13 to 2014/15: cars with CO2 emissions between 1-75 g/km
Section 139 ITEPA (as amended by Section 59 Finance Act 2010)
Years to which this page applies
This page applies from 2012/13 to 2014/15 only. It has no relevance to other years.
The appropriate percentage for cars with CO2 emissions between 1-75 g/km
Subject to any increase required by the diesel supplement, EIM24730, the appropriate percentage for these cars is 5%. The effect is that
- for type A cars (EIM24860), the appropriate percentage is 5%
- for type D cars (EIM24855), the appropriate percentage is 8%
- for type E cars, see EIM24850.
Treatment of these cars in 2010/11 and 2011/12