There is now a new fuel type category on Form P46 (car) for diesel cars meeting Euro standard 6d. This is fuel type ‘F’.
Vehicles in category 6d are not subject to the 4% supplementary rate of taxable car benefit which applies to other diesel cars. This means, if you are payrolling benefits, you need to ignore the 4% supplement and work out the car benefit based on CO2 emissions using the percentage for non-diesel cars.
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