CARS - 15.03.2018

Clean diesels and tax

From 6 April 2018 company car drivers will pay a 4% tax supplement if they are driving a diesel that does not conform to the new RDE2 (Real Driving Emissions) Standard, also known as Euro 6d . Very few cars will be on the market that meet the new standard during the 2018/19 tax year, meaning that the majority of diesel drivers will be paying higher tax. If, unusually, they do receive a car with an RDE2/Euro 6d certificate it should be reported as if it is a petrol car using fuel type “A” with the equivalent emissions percentage on the P11D , or if cars are being payrolled you should enter “A” in Box 177 of the FPS and the type “A” appropriate percentage in Box 182.