There have been numerous concerns raised with the BVRLA about obtaining a Certificate of Conformity (CoC) to access the zero-emission mileage (ZEM) figure.
The ZEM figure is required to confirm the CO2 emissions of Plug-in hybrid electric vehicles (PHEVs) in the post 6 April Company Car Tax (CCT) regime.
For cars registered after 6 April the ZEM figure is the Equivalent All-Electric Range (EAER) or as listed on the CoC “electric range (EAER)”. For vehicles registered before 6 April their ZEM figure is the NEDC “electric range” field. The BVRLA has been in conversation with members and HMRC to try to create as much clarity as possible.
The legislation does not require evidence, which means that there is no requirement to send HMRC a copy of the CoC, nor is there a legislative requirement to obtain the CoC.
The requirement is to provide HMRC with the ZEM figure. For the purpose of calculating CCT ZEM submissions it is up to the employer, and employee, to satisfy themselves that whatever information they provide to HMRC meets the tests in legislation. This means that the employee and employer must be satisfied that whatever they report to us is correct.
The ZEM figure should be obtained in the same way that leasing/fleet companies currently obtain their CCT data. The introduction of ZEM does not change the customer journey, it just requires one more piece of CCT information.
Members are encouraged to interrogate their current procedures for securing CCT CO2 data and ensure that they or their partners are capturing the ZEM/EAER field of data, which they can then use. For vehicles already in use, they would have received the CCT CO2 data and should engage with partners to secure the appropriate ZEM figure.
Please direct any questions to Senior Policy Advisor Thomas McLennan.
