Car benefit: appropriate percentage: ready reckoner for petrol- powered cars
This table is based on the lower thresholds of CO2 emissions 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)
2005/06 to 2007/08
2008/09 onwards
135
15%
15%
140
15%
16%
145
16%
17%
150
17%
18%
155
18%
19%
160
19%
20%
165
20%
21%
170
21%
22%
175
22%
23%
180
23%
24%
185
24%
25%
190
25%
26%
195
26%
27%
200
27%
28%
205
28%
29%
210
29%
30%
215
30%
31%
220
31%
32%
225
32%
33%
230
33%
34%
235
34%
35%
240
35%
35%
245
35%
35%
250
35%
35%
255
35%
35%
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.
Car benefit: Qualifying Low Emissions Cars (QUALECs)
This applies from 2008/09 only. It has no relevance to earlier years.
What is a QUALEC?
A QUALEC is a car with a CO2 emissions figure which does not exceed a statutory limit for the tax year.
To be a QUALEC, the car’s CO2 emissions figure must not exceed the figure in the table below.
Tax year
CO2 emissions limit
2008/09 onwards
120
Note that the exact CO2 emissions figure is used and that the rounding used elsewhere does not apply when deciding whether or not a car is a QUALEC.
Subject to the adjustments below, the appropriate percentage for QUALECs is 10%.
Adjustments for diesel cars, both type D and type L apply to QUALECs as they do to other cars.
However, there are no further reductions if the QUALEC uses alternative fuels. So there are no further reductions for cars of type B, C, or H.
Car benefit: table summarising adjustments to appropriate percentage for different fuels (2006/07 onwards)
This table brings together all adjustments to the appropriate percentage arising from the use of other fuels, including those for diesel cars, from 2006/07 onwards.
Only the adjustments for diesel cars (types D and L) apply to qualifying low emissions cars QUALECs.
Type of fuel
Code
Standard adjustment
Other adjustments
Petrol
P
none
none
Diesel (not Euro IV)
D
supplement: 3% (see note 1)
none
Diesel (Euro IV) first registered on or before 31 December 2005
L
cancel type D supplement, above
none
Diesel (Euro IV) first registered on or after 1 January 2006
L
supplement: 3% (as type D; see note 1)
none
Electric only
E
reduction: 6%
none
Hybrid electric
H
reduction: 3%
none
Gas only
B
reduction: 2%
none
Bi-fuel with CO2 emissions figure for gas (note 2)
B
reduction: 2%
use lowest CO2 figure
Bi-fuel conversion, or other bi-fuel not within type B
C
none
none
Car manufactured to be capable of running on E85 fuel
G
reduction: 2% (from 2008/09 only)
none
Notes:
Subject to the overall maximum appropriate percentage of 35%.
Bi-fuel car meeting the conditions to be a type B car.
Supplements and reductions only apply to cars first registered on or after 1 January 1998. They apply to all such cars, whether or not they have an approved CO2 emissions figure.
All of the documents can be obtained from us in a word format, so that they can be personalised and edited to suit your company or business. This service is free of charge, on request or phone 01908 262662.
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