Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: type D, diesel cars up to and including Euro III
Section 141 ITEPA 2003
This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM24015.
Cars first registered before 1 January 1998
The diesel supplement only applies to cars first registered on 1 January 1998 or later. For cars registered before 1 January 1998 see EIM24975.
Cars first registered on or after 1 January 1998: 2002/03 to 2010/11
The remainder of the guidance on this page applies only to these cars, and then only for the specified period. From 2011/12 onwards, see EIM24855.
Diesel cars approved to standards up to and including Euro III/Euro 3
For these cars, the appropriate percentage based on the CO2 emissions figure is increased by 3%. So if that figure is 18%, the appropriate percentage used to calculate the car benefit charge is increased to 21%. See example EIM25025.
The supplement cannot take the appropriate percentage above the maximum 35%.
Diesel cars approved to Euro IV/Euro 4 and higher standards
Until 2010/11, these cars are type L; see EIM24810.
Application to qualifying low emissions cars (QUALECs)
The supplement applies to QUALECs (EIM24605) from 2008/09 to 2011/12.
Years from 2012/13