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HMRC internal manual

Employment Income Manual

Car benefit calculation Step 5, appropriate percentage, 2011/12 to 2014/15: adjustments to appropriate percentage and code letters used for different fuels

From 2011/12, the arrangements regarding different fuels are significantly simplified:

  • the diesel supplement applies to all diesel-powered cars
  • all ‘alternative fuel’ reductions cease to be available (though the 6% reduction given to type E cars in secondary legislation until 2009/10 is incorporated into primary legislation). See EIM24850 for more on type E cars from 2011/12.

The code letters used to describe the various types of car are also simplified, as the following table illustrates:

Type of fuel Code from 2011/12 Former codes included Page Adjustment See note
Zero-emission cars (including Electric only) E E EIM24850 none 1
Diesel cars (all Euro standards) D D,L EIM24855 supplement: 3% 2,3
All other A P,B,C,H,G EIM24860 none 4


1 the appropriate percentage for type E cars is 0% from 2010/11 to 2014/15 inclusive.
2 subject to the overall maximum appropriate percentage of 37%
3 from 2011/12, the diesel supplement applies to all diesel cars, including Euro IV diesels first registered before 1 January 2006
4 former type B cars (see EIM24830) have different CO2 emissions figures for different fuels; the lowest CO2 emissions figure can still be used (normally that for gas)