Background
Hybrid cars, by definition, have both an electric motor and a traditional internal combustion engine.
Therefore, you would never mark these as electric, it would therefore need to be treated as either Hybrid Petrol or Hybrid Diesel for this purpose. It makes no difference to cash equivalent calculations which you choose as they are both treated as HMRC fuel type A.
In case there is any question, Section 141 ITEPA 2003 states the following: "From 2011/12 onwards, all diesel cars (both the former types D and L) are within type D with the exception of diesel hybrid cars which will be within type A. For car benefit purposes a diesel car is one which is propelled solely by diesel and a hybrid does not fit this definition".
Other Points to Note
- As it is a hybrid car, it will also be necessary to have a CO2 figure and possibly a range (for ULEV cars with a CO2 of under 50g/km).
- The distinction between the Petrol and the Diesel element of the hybrid is used for applying advisory fuel rates, where appropriate when calculating mileage payment benefits, rather than for the cash equivalent calculations.
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