EIM23420 - Car benefit: table summarising adjustments to appropriate percentage for different fuels (2002/03 to 2005/06)
This page relates to step 5 of the method statement in
Section 121(1) ITEPA 2003, see
EIM23101.
The ready reckoner at
EIM23410 gives the appropriate
percentage for cars powered by petrol (type P).
This table brings together all adjustments to the appropriate
percentage arising from the use of other fuels, including those for
diesel cars, between 2002/03 and 2005/06. For years from 2006/07
see
EIM23421.
Fuller information is available at the page references
given.
| Type of fuel
| Code | Page
| Standard adjustment
| Extra adjustment
| Other adjustments
|
| Petrol | P | EIM23400 | none | none | none |
| Diesel (not Euro IV) | D | EIM23425 | supplement: 3% (see note 1) | none | none |
| Diesel (Euro IV) | L | EIM23430 | cancel type D supplement, above | none | none |
| Electric only | E | EIM23435 | reduction: 6% | none | none |
| Petrol/electric hybrid | H | EIM23440 | reduction: 2% | see note 2 | none |
| Gas only | B | EIM23445 | reduction: 1% | see note 2 | none |
| Bi-fuel with CO2 emissions figure for gas (note 3) | B | EIM23445 | reduction: 1% | see note 2 | use lowest CO2 figure |
| Bi-fuel conversion, or other bi-fuel not within type B | C | EIM23450 | reduction: 1% | none | none |
Notes
- Subject to the overall maximum appropriate percentage of 35%.
- Additional 1% for every
full 20g/km that the car's CO2 emissions are below
the lower threshold for the year. This adjustment is no longer
available from 2006/07 onwards.
- Bi-fuel car meeting the conditions to be a type B car at
EIM23105.
Supplements and reductions only apply to cars first registered
on or after 1 January 1998. They apply to all such cars, whether or
not they have an approved CO2 emissions figure, although cars
without such a figure cannot take advantage of the extra adjustment
column above.
Unless the car falls into one of the categories for which
adjustments are required, it is type P.
