EIM24610 - Car benefit calculation Step 5, appropriate percentage, 2012/13 to 2014/15: cars with CO2 emissions between 1-75 g/km

Section 139 ITEPA (as amended by Section 59 Finance Act 2010)

Years to which this page applies

This page applies from 2012 to 2013 and 2014 to 2015 only. It has no relevance to other years.

The appropriate percentage for cars with CO2 emissions between 1-75 g/km

Subject to any increase required by the diesel supplement, EIM24730, the appropriate percentage for these cars is 5%. The effect is that:

• for type A cars (EIM24860), the appropriate percentage is 5%
• for type D cars (EIM24855), the appropriate percentage is 8%
• for type E cars, see EIM24850

Treatment of these cars in 2010 to 2011 and 2011 to 2012

See EIM24605.