Car benefit calculation Steps 1-6, 2002/03 to 2010/11: bi-fuel LPG car with approved gas CO2 emissions figure (type B): example
EIM24825 details the various kinds of gas and bi-fuel cars and summarises all the statutory adjustments to the car benefit calculation. It also contains links to the adjustments which apply to other types of bi-fuel car.
Only type B cars are affected by the adjustment on this page.
Type B cars: car manufactured as bi-fuel and first registered on or after 1 January 2000
The price of the car and accessories (the figure at step 4) is £14,500 (no changes are required for this type of car, see EIM24825). The gas CO2 emissions figure is 135g/km.
For years from 2008/09 only, check whether the car is a QUALEC (EIM24605).
If it is not, look up the appropriate percentage for a petrol-powered car in the ready reckoner at EIM24700.
The appropriate percentage from the ready reckoner is 15% (CO2 below lower threshold). There is a standard reduction of 1%, plus an additional 1% (CO2 is 20g/km below the 155g/km lower threshold for the year). The appropriate percentage (the figure at step 5) is 15% - 2% = 13%. The basic car benefit charge (the figure at step 6) is £14,500 x 13% = £1,885.
The appropriate percentage from the ready reckoner is 15% (CO2 below lower threshold). There is a standard reduction of 2%. The appropriate percentage (the figure at step 5) is therefore 15% - 2% = 13%. The basic car benefit charge (the figure at step 6) is £14,500 x 13% = £1,885.
The car is not a QUALEC (had it been, the appropriate percentage would be 10% with no further reduction, see EIM24605).
The appropriate percentage is therefore 13% and the basic car benefit charge £1,885, calculated in the same way as for 2006/07.
Years from 2011/12