EIM23410 - Car benefit: appropriate percentage: ready reckoner for petrol- powered cars (type P)
Section 139 ITEPA 2003
This page relates to step 5 of the method statement in Section
121(1) ITEPA 2003, see
EIM23101.
This table is based on the lower thresholds of CO2 emissions
(see
EIM23405) and shows the appropriate
percentages for a petrol-powered car. It does not apply to
qualifying low emissions cars (QUALECs) for years from 2008/09 when
the term is defined in the legislation.
| CO2 emissions (g/km)
(see note) | 2003/04 | 2004/05 | 2005/06 to 2007/08 | 2008/09 to 2009/10 | 2010/11 onwards |
| 130 | 15% | 15% | 15% | 15% | 15% |
| 135 | 15% | 15% | 15% | 15% | 16% |
| 140 | 15% | 15% | 15% | 16% | 17% |
| 145 | 15% | 15% | 16% | 17% | 18% |
| 150 | 15% | 16% | 17% | 18% | 19% |
| 155 | 15% | 17% | 18% | 19% | 20% |
| 160 | 16% | 18% | 19% | 20% | 21% |
| 165 | 17% | 19% | 20% | 21% | 22% |
| 170 | 18% | 20% | 21% | 22% | 23% |
| 175 | 19% | 21% | 22% | 23% | 24% |
| 180 | 20% | 22% | 23% | 24% | 25% |
| 185 | 21% | 23% | 24% | 25% | 26% |
| 190 | 22% | 24% | 25% | 26% | 27% |
| 195 | 23% | 25% | 26% | 27% | 28% |
| 200 | 24% | 26% | 27% | 28% | 29% |
| 205 | 25% | 27% | 28% | 29% | 30% |
| 210 | 26% | 28% | 29% | 30% | 31% |
| 215 | 27% | 29% | 30% | 31% | 32% |
| 220 | 28% | 30% | 31% | 32% | 33% |
| 225 | 29% | 31% | 32% | 33% | 34% |
| 230 | 30% | 32% | 33% | 34% | 35% |
| 235 | 31% | 33% | 34% | 35% | 35% |
| 240 | 32% | 34% | 35% | 35% | 35% |
| 245 | 33% | 35% | 35% | 35% | 35% |
| 250 | 34% | 35% | 35% | 35% | 35% |
| 255 | 35% | 35% | 35% | 35% | 35% |
For details of how the table is used in calculating the car
benefit charge see example
EIM23490 onwards.
The appropriate percentage arrived at from this table is
subject to other adjustments for alternative fuels, though it is
used unless the car falls within one of the categories for which
adjustments are required. There is a summary of these adjustments
at
Full details are on succeeding pages.
Note: The exact CO2 figure is always rounded down
to the nearest 5 grams per kilometre (g/km). For example, CO2
emissions of 188g/km are treated as 185g/km.
