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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Car benefit calculation Step 5, appropriate percentage, 2010/11 to 2014/15 onwards: type E cars

Section 140 ITEPA 2003

From 2010/11 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 years 2010/11 to 2014/15.,

From 2015/16 see the ready reckoner at EIM24705.