From the 6th April 2012 special rules for qualifying low emission cars (QUALEC’s) will be abolished.
The lower threshold will also be reduced to 120g/km from 125g/km. This is the CO2 emission figure which sets the 15% rate.
The lowest percentages are still 0% an 5%, but the 10% rate will only appy to cars up to an emission level of 99g/km. From 100g/km the rate will be 11% and rises by an additional 1% for every 5g/km to the current maximum (220g/km) of 35%.
For more information on this please visit www.hmrc.gov.uk/cars/rule-changes.htm