EIM24850 - Car benefit calculation: Step 5: 2010 to 2011 to 2014 to 2015: type E cars only

Section 140 ITEPA 2003

From the tax year 2010 to 2011 onwards, type E is expanded from its former meaning of cars powered solely by electricity (see EIM24815) to include all cars which cannot in any circumstances emit CO2 by being driven (zero-emission cars).

The appropriate percentage for these cars is set at 0% for the tax years 2010 to 2011 to 2014 to 2015.

From the tax year 2015 to 2016, see the ready reckoner at EIM24705.