EIM24735 - Car benefit calculation step 5: appropriate percentage 2015 to 2016 onwards

Adjustments to appropriate percentage and code letters used for different fuels

From tax year 2015 to 2016

Code E will no longer be used as the 5 year 0% appropriate percentage for cars with zero emissions ends in tax year 2014 to 2015. From the tax year 2015 to 2016 onwards, code A should be used.

From April 2018

If a diesel car is certified to meet Euro standard 6d, the diesel supplement does not apply. For tax year 2018 to 2019 only, code letter A should be used for these cars. From tax year 2019 to 2020, new code letter F should be used.

For all other diesel cars, code letter D should continue to be used.