Car benefit calculation Step 5 - appropriate percentage from 2015/16
Section 139 ITEPA 2003 (amended by Finance Act 2013)
This page applies to 2015/16 onwards.
From 2015/16 there will be two new appropriate percentage bands of:
- 0 - 50g/km; and
- 51 - 75g/km
The appropriate percentage for these bands can be found on the ready reckoner page EIM24705.