PART 2: TAX
Qualifying Low Emission Cars (QUALECs) from 6th April 2008 - 5th April 2012
Lower Charge Threshold
Year
CO2 g/km COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Tax % CO2 g/km Tax % 2008/2009 120 or lower 10 135 15 2009/2010 120 or lower 10 135 15 2010/2011 120 or lower 10 135 15 2011/2012 120 or lower 10 135 15 Alternative Fuels A discount against the benefit charge was applied to environmentally friendly cars (e.g. electric powered) until 5th April 2011. A code entered on the P46(car) form indicated the type of fuel used and this generated the discounted charge. From 6th April 2010 for five years electric cars attract a 0% charge. From 6th April 2011 the alternative fuel discounts were abolished and the CO2 emissions alone dictate the charge. The codes were: Alternative fuel adjustment table to 5th April 2011 Type of fuel or power P46(Car) Code % Adjustment Petrol P Nil
Diesel, Euro 4 compliant and registered before 01/01/2006
L
Nil
Diesel, all others
D
+ 3%
H No printing, copying or reproduction permitted. B C G E -
Hybrid, electric and petrol
- 3%
Bi-fuel, petrol and road fuel gas, with emissions rating for gas, and road fuel gas only Bi-fuel, petrol and road fuel gas, with emissions rating for petrol
- 2%
Nil
Bioethanol, high blend E85 (from 6 April 2008)
- 2%
- 6% for 2009/10 0% from 2010/11 for 5 years
Electric Motor
Diesel with emission rating of 120 g/km or less (except those registered before 01/01/2006 and Euro 4 compliant)
13% charge
170
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