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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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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

See EIM24605.