Section 139 — Income Tax (Earnings and Pensions) Act 2003: Cars with a CO 2 emissions figure: the appropriate percentage

Cars with a CO 2 emissions figure: the appropriate percentage 139 1 The appropriate percentage for a year for a car with a CO 2 emissions figure of less than 75 is determined in accordance with the following table. Car Appropriate percentage Car with CO 2 emissions figure of 0 4% Car with CO 2 emissions figure of 1–50 As follows Car with electric range figure of 130 or more 4% Car with electric range figure of 70–129 7% Car with electric range figure of 40–69 10% Car with electric range figure of 30–39 14% Car with electric range figure of less than 30 16% Car with CO 2 emissions figure of 51–54 17% Car with CO 2 emissions figure of 55–59 18% Car with CO 2 emissions figure of 60–64 19% Car with CO 2 emissions figure of 65–69 20% Car with CO 2 emissions figure of 70–74 21% 2 For the purposes of subsection (1) and the table—

a if a CO 2 emissions figure is not a whole number, round it down to the nearest whole number, and b if an electric range figure is not a whole number, round it up to the nearest whole number.

3 The appropriate percentage for a year for a car with a CO 2 emissions figure of 75 or more is whichever is the lesser of—

a 21% plus one percentage point for each 5 grams per kilometre driven by which the CO 2 emissions figure exceeds 75, and b 37%.

4 For the purposes of subsection (3), if a CO 2 emissions figure is not a multiple of 5, round it down to the nearest multiple of 5.

5 In this section, an “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. 5A For the purpose of determining the electric range figure for a car first registered before 6 April 2020, ignore any WLTP (worldwide harmonised light vehicle test procedures) values specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate. 5B For the purpose of determining the electric range figure for a car first registered on or after 6 April 2020, 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.

7 This section is subject to—

a section 141 (diesel cars),

and b any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).