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HMRC internal manual

Employment Income Manual

Car benefit calculation Step 5, appropriate percentage, 2011/12 to 2014/15: type A, all cars except types E and D

Section 139 ITEPA 2003

The secondary legislation (the Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001, SI 2001 No 1123, as variously amended) which gives reductions for various kinds of alternative fuels is revoked after 2010/11.

From 2011/12 onwards, there are special rules for new types E (zero-emissions cars) and D (all diesels). Former types P, H, B, C and G are merged into new code letter A (short for All other types). This category also includes diesel hybrid cars.

From 2015/16 the special rules for zero emission cars ends. The appropriate percentage rates for cars with CO2 emissions that are lower than the relevant threshold will be included in the ready reckoner atEIM24705.

For 2008/09 to 2011/12 QUALECs (cars with an approved CO2 emissions figure not exceeding exactly 120 g/km), see EIM24605.

For 2012-2014/15 only: cars with CO2 emissions between 1-75 g/km, see EIM24610.

Otherwise, use the ready reckoner at EIM24705.