HMRC aren’t always great at moving with the times. The main company car section of the Income and Corporations Taxes Act 1988 (s198) referred to the expense of “keeping and maintaining a horse to enable him to perform those duties”. That’s 1988.

So perhaps we shouldn’t be surprised that obtaining the RDE status of a diesel registered before 2021, or the ZER for a PHEV registered after March 2021, is proving so problematic. I mean HMG knew we’d need those numbers for ages, so why make them easy to find?

I just searched for 2 year old Audi Q5 on the DVLA website ( and it’s “EURO6 AG” and the RDE is “not available”. I’ve spent some time researching this but still have no idea with the “AG” means after the Euro6 bit….

Getting this right is proving a headache for companies. Remember it’s your responsibility to report the correct numbers on the P11D or via payroll, not the OEM, dealership or the funder. Maybe HMG would like to step up and make sure all of this data is made available in time for next year’s P11D season?