Zero-emission range data needed for PHEV P11D

The correct zero-emission range (ZER) data for plug-in hybrid (PHEV) models is not readily available to fleet operators when completing P11Ds, according to the AFP.

PHEV models emitting less than 50g/km - and registered on or after April 6, 2020 - use the ZER figure to establish the correct benefit-in-kind (BIK) tax bracket. But this figure can be affected by the fitment of optional equipment and different alloy wheels, meaning it is specific to each car.

It is not available anywhere other than on the Certificate of Conformity (CoC) that is affixed to the car when it is delivered and there are no fixed processes for how this document is handled.

James Pestell, AFP director, said: “It does appear to be something of an oversight that this data is not easily available because it drives each car’s whole benefit in kind and National Insurance Contribution liability.

“It might be sent to the leasing company or just left on the vehicle and detached by the driver when it is delivered, and who knows what happens to it then? Certainly, many and perhaps the majority go missing.

“The supplying dealer or the company leasing the vehicle to you might be able to obtain the figure for you but ultimately, the car operator is responsible for its accuracy and there is no apparent, independent means of checking it.”

Some data providers are gearing up to provide ZERs on a third party basis, but the AFP believes the ideal solution would be for figure to be included on the vehicle’s V5.

“There is a possibility that some leasing companies can access the information through their data providers, so that is one avenue that fleet managers could investigate, but we’re also having ongoing conversations with HMRC about the V5 and this approach would ultimately make the most sense, we believe,” Pestell said.