EIM24620 - Car benefit calculation Step 5 - appropriate percentage from 2015 to 2016

Section 139 ITEPA 2003 (amended by Finance Act 2013)

This page applies to 2015 to 2016 onwards.

From 2015 to 2016 there will be two new appropriate percentage bands for both of:

• 0 - 50g/km;

• 51 - 75g/km

The appropriate percentage for these bands can be found on the ready reckoner page EIM24705.