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.
Modified on: Wed, 22 Jun, 2016 at 1:12 PM
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