EIM24611 - Car benefit calculation: Step 5: Ultra Low Emissions Vehicles (ULEVs): 2020 to 2021 onwards
Section 139 ITEPA 2003
ULEVs are currently defined as vehicles having emissions of less than 75 grams of CO2 per kilometre (g/km) from the tail pipe.
For cars in this category with a CO2 emissions figure between 1 to 50g/km, the appropriate percentage will also depend on the cars zero emission mileage. This is the maximum distance in miles that the hybrid car can be driven in electric mode without charging the battery.
Within the certificate of conformity, the zero emission mileage will appear as follows:
- for hybrid cars registered before 6 April 2020 (NEDC) use the ‘electric range’ within section 49.2
- for hybrid cars registered from 6 April 2020 (WLTP) use the ‘electric range (EAER)’ within section 49.5.2
This may also be referred to as combined or equivalent AER (EAER) combined. If the zero-emission mileage figure is displayed in kilometres, it must be converted to miles and rounded up to the nearest whole number.
A different appropriate percentage will apply depending on the electric range band that the car falls into. The bands are:
- car with electric range figure of 130 miles or more
- car with electric range figure of 70 to 129 miles
- car with electric range figure of 40 to 69 miles
- car with electric range figure of 30 to 39 miles
- car with electric range figure of less than 30 miles
You can find the appropriate percentage for these bands on the ready reckoner page.