Car Benefit Charge Rates 2019/20

Diesel cars meeting Euro Standard 6d OR certified to RDE2?

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I am trying to accrue for the class 1A NIC charge on our fleet of company cars for 2019/20.

According to the online Company Car and Car Fuel Benefit Calculator you do not have to add 4% for diesel cars that meet Euro standard 6d.

But on TC2b (Taxable benefits in kind and expense payments) it states that the condition is that the car is certified to the RDE2 (Real Driving Emissions 2) standard.

You can check on the DVLA website whether the car meets the Euro standard but there is no mention of RDE2.

Which is correct?

 

 

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By 2003bluecat
30th Jul 2019 16:52

I'd be interested to know this too.

As an aside, HMRC are bringing forward car benefit adjustments to tax codes for 19/20 based on the old diesel rates. So there could be a fair few people overpaying tax at the moment (assuming their vehicle benefit hasn't increased in excess of the reduction due to the new emissions classification).

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By firecodeblue
31st Jul 2019 13:31

I agree that there does some to be some confusion. The 2017 budget documents stated "a rise in the existing Company Car Tax diesel supplement from 3% to 4%, with effect from 6 April 2018. This will also apply only to diesel cars which do not meet the Real Driving Emissions Step 2 (RDE2) standards (60)".
However, I have checked the latest update to s141 ITEPA and this states "this section applies to a diesel car first registered on or after 1 September 2017 if it does not meet the Euro 6d emissions standard."
I understand that it is possible for a car to pass Euro 6d but not meet the standards for RDE2.

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