Zero emission car changes

19 December 2014

HMRC have confirmed details for implementing the new zero emission company car bands from April 2015.

Legislation in the Finance Bill 2013 introduced two new appropriate percentage bands for zero emission company cars from 2015-16; cars emitting

· 0-50g of carbon dioxide per kilometre (with appropriate percentage set at 5 per cent)

· 51-75g CO² per km (with the appropriate percentage set at 9 per cent).

This change means that from 6 April 2015 the Fuel Type E on the P46 (Car) is no longer required. The paper version of the Form has been amended to remove this; however the e-filing specifications for the P46 (Car) do not yet reflect this change.

For software packages which support P46 (Car) submissions HMRC request where possible that the use of Fuel Type E is prevented and that the Fuel Type selection is restricted to Type A or D only from 6 April 2015.