Reporting Car and Fuel Benefits - Error identified in booklet CA33(2007)

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11 October 2007

There is an error in the paper and CD-ROM versions of booklet CA33(2007) National Insurance contributions on Car and Fuel Benefits. The error has already been corrected in the Internet version of the booklet.

The ready reckoner on page 14 of the booklet provides car benefit percentage charges for cars first registered on or after 1 January 1998 depending on their CO₂ emissions figures. The entry for CO₂ emissions of 170 g/km incorrectly gives 20% for tax years 2005/06 to 2007/08 and 21% for tax years 2008/09 onwards. The entries should read 21% for 2005/06 to 2007/08 and 22% for 2008/09 onwards.

Employers who have used the incorrect table to prepare their P11D returns for 2006/07 in respect of cars with CO₂ emissions of between 170 and 174 should write to their local tax office about the incorrect return and provide the correct car benefit and fuel benefit figures for the cars involved.

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Further information:
Error in booklet CA33(2007) Class 1A National Insurance contributions on Car and Fuel Benefits

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