Qualifying Low Emission Cars


From 6 April 2008 there is a new 10% band introduced for cars with a CO2 emissions figure of exactly 120 g/km or lower. Please note that the normal rule of rounding down does not apply in this instance e.g. if a car has a CO2 figure of 123g/km it cannot be rounded down to 120 g/km to qualify for the 10% band.

These cars are termed qualifying low emissions cars, QUALECs for short. Further reductions (e.g. for hybrid or bi-fuel cars) will not apply to QUALECs. However the 3% supplement continues to apply to diesel engine QUALECs.

Finally cars powered solely by electricity are excluded from these arrangements and retain their net appropriate percentage of 9%.

Version 2008.2.1 of the P11D Organiser has all of this new legislation incorporated into it.