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HMRC internal manual

Employment Income Manual

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Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: ready reckoner for type P (petrol-powered cars)

Section 139 ITEPA 2003

This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM24015.

This table is based on the lower thresholds of CO2 emissions (see EIM24650) and shows the appropriate percentages for a petrol-powered car. It does not apply to qualifying low emissions cars (QUALECs; see EIM24605) for years between 2008/09 and 2011/12, when the term is defined in the legislation.

CO2 emissions (g/km)
(see note) 2003/04 2004/05 2005/06 to 2007/08 2008/09 to 2009/10 2010/11  
             
  130 15% 15% 15% 15% 15%
  135 15% 15% 15% 15% 16%
  140 15% 15% 15% 16% 17%
  145 15% 15% 16% 17% 18%
  150 15% 16% 17% 18% 19%
  155 15% 17% 18% 19% 20%
  160 16% 18% 19% 20% 21%
  165 17% 19% 20% 21% 22%
  170 18% 20% 21% 22% 23%
  175 19% 21% 22% 23% 24%
  180 20% 22% 23% 24% 25%
  185 21% 23% 24% 25% 26%
  190 22% 24% 25% 26% 27%
  195 23% 25% 26% 27% 28%
  200 24% 26% 27% 28% 29%
  205 25% 27% 28% 29% 30%
  210 26% 28% 29% 30% 31%
  215 27% 29% 30% 31% 32%
  220 28% 30% 31% 32% 33%
  225 29% 31% 32% 33% 34%
  230 30% 32% 33% 34% 35%
  235 31% 33% 34% 35% 35%
  240 32% 34% 35% 35% 35%
  245 33% 35% 35% 35% 35%
  250 34% 35% 35% 35% 35%
  255 35% 35% 35% 35% 35%

For details of how the table is used in calculating the car benefit charge see example EIM25020 onwards.

The appropriate percentage arrived at from this table is subject to other adjustments for alternative fuels, though it is used unless the car falls within one of the categories for which adjustments are required. There is a summary of these adjustments at

  • EIM24720 for years from 2002/03 to 2005/06,
  • EIM24725 for years from 2006/07 to 2010/11

Note: The exact CO2 figure is always rounded down to the nearest 5 grams per kilometre (g/km). For example, CO2 emissions of 188g/km are treated as 185g/km.

Ready reckoner for years from 2011/12

See EIM24705.