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HMRC internal manual

Employment Income Manual

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.