Section 138A — Income Tax (Earnings and Pensions) Act 2003: Certain cars with a CO 2 emissions figure and an electric range figure

Certain cars with a CO 2 emissions figure and an electric range figure 138A 1 This section applies to a car if—

a the car was first registered under VERA 1994 on or after 1 January 2025 and before 6 April 2028, b the car’s CO 2 emissions figure (as determined under section 136A) is 51 or more, c the CO 2 emissions figure or (as the case may be) the CO 2 emissions (combined) figure specified in the car’s qualifying emissions certificate was calculated in accordance with an emission standard other than the Euro 6d-ISC-FCM emission standard or the Euro 6e emission standard, and d the car’s electric range figure is 1 or more.

2 For the purposes of this Chapter, the car is to be treated as having a CO 2 emissions figure of 1.

3 In this section— “ electric range figure ” is the number of miles which is the equivalent of the number of kilometres specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate on the basis of which a car is registered, as being the maximum distance for which the car can be driven in electric mode without recharging the battery; “ Euro 6d-ISC-FCM emission standard ” and “ Euro 6e emission standard ” have the same meaning as in Schedule 3A to the Vehicle Emissions Trading Schemes Order 2023 (alternative specific emissions of CO 2 : OVC hybrid electric vehicles) ( S.I. 2023/1394 ) (see paragraph 1 of that Schedule).

4 For the purposes of this section, in determining the electric range figure for a car, ignore any values specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.