Section 138A | Certain cars with a CO2 emissions figure and an electric range figure ^F1

(1)This section applies to a car if—^F1

(a)the car was first registered under VERA 1994 on or after 1 January 2025 and before 6 April 2028,^F1

(b)the car’s CO2 emissions figure (as determined under section 136A) is 51 or more,^F1

(c)the CO2 emissions figure or (as the case may be) the CO2 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^F1

(d)the car’s electric range figure is 1 or more.^F1

(2)For the purposes of this Chapter, the car is to be treated as having a CO2 emissions figure of 1.^F1

(3)In this section—^F1

“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 CO2: 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.^F1