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A new fuel type has appeared on form P46 (car) called ‘fuel type F – diesel cars meeting Euro standard 6d’ with effect from 6 April 2019. This replaces previous guidance that advised these cars be reported as fuel type ‘A’.
All cars shown as meeting Euro status 6AJ, 6AK, 6AL, 6AM, 6AN, 6AO, 6AP, 6AQ or 6AR meet Euro standard 6d.
Employers that have registered to payroll the car and car fuel benefit charge in 2019-20 for a Euro standard 6d compliant diesel car will need to:
- calculate the cash equivalent using the correct percentage for ‘fuel type F’;
- enter this amount in box 182 of the full payment submission (FPS); and
- enter ‘F’ in box 177 of the FPS.
Diesel cars which meet the levels of nitrogen oxide emissions permitted by Euro standard 6d are exempt from the entire diesel supplement.
Employer Bulletin 77: tinyurl.com/eb77apr
