AFP warns of P11D headache from plug-in hybrid range figures
01 March 2021
Author: Sean Keywood
Fleets are facing issues with obtaining the zero-emissions range (ZER) figures they need for plug-in hybrids, according to the Association of Fleet Professionals (AFP).
It says that PHEVs registered on or after 6 April last year which emit 50g/km or less of CO2 need to have the ZEER entered on the P11D, but that this does not appear to be available anywhere other than on the Certificate of Conformity (COC) that was issued with the car when it was delivered.
AFP director James Pestell said that while filling in the P11D for other fuel types was often challenging, but possible with a little digging, PHEVs were more difficult.
He said: "When it comes to the ZER for post-April 2020 PHEVs, the correct figures do not appear to be obtainable anywhere. They are not on the V5 nor the DVLA website.
"They are included on the COC slip attached to the inside of the windscreen when the car is delivered but there are no fixed processes - or often any processes at all - for how this is handled. 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."
Pestell said that the situation was complicated by the ZER figure being specific to each particular vehicle depending on the options fitted.
He said: "If the car has upgraded alloys, for example, it will have a lower ZER and could fall into a higher benefit in kind tax bracket than the standard model, so it's next to impossible for the fleet operator to work out the figure for themselves even if they obtain the details for a generic model.
"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."
Pestell said that some data providers were preparing to provide ZERs on a third-party basis but the ideal solution would be for the figure to be included on the vehicle's V5.
He said: "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."