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Section 141 ITEPA 2003

From tax year 2011 to 2012 onwards, all diesel cars (both the former types D and L) are within type D with the exception of diesel hybrid cars which will be within type A. For car benefit purposes a diesel car is one which is propelled solely by diesel and a hybrid does not fit this definition.

From that tax year to 2017 to 2018, the appropriate percentage based on the CO2 emissions figure of all diesel cars is increased by 3%. So if that figure is 18%, the appropriate percentage used to calculate the car benefit charge is increased to 21%. See example EIM25055.

From tax year 2018 to 2019 onwards, the appropriate percentage based on the CO2 emissions figure of diesel cars is increased by 4%. From this date, the supplement will apply to all diesel cars except those that are certified to meet Euro standard 6d which are exempt from the supplement. See EIM24705.

»Ê¹ÚÌåÓýapp supplement cannot take the appropriate percentage above the maximum. Up to tax year 2014 to 2015, the maximum is 35%. From tax year 2015 to 2016, the maximum is 37%.

Cars first registered before 1 January 1998

»Ê¹ÚÌåÓýapp diesel supplement only applies to cars first registered on 1 January 1998 or later. For cars registered before 1 January 1998, see EIM24975.