Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Cars: appropriate percentage: first registered on or after 1st January 1998

  • Section 135 Car with a CO2 emissions figure: pre-October 1999 registration
  • Section 136 Car with a CO2 emissions figure: registration from 1st October 1999 to IP completion day
  • Section 136A Car with a CO2 emissions figure: registration on or after IP completion day
  • Section 137 Car with a CO2 emissions figure: bi-fuel cars : registration from 1st January 2000 to IP completion day
  • Section 137A Car with a CO2 emissions figure: bi-fuel cars registered on or after IP completion day
  • Section 138 Car with a CO2 emissions figure: automatic car for a disabled employee
  • Section 138A Certain cars with a CO2 emissions figure and an electric range figure
  • Section 139 Cars with a CO2 emissions figure: the appropriate percentage
  • Section 140 Car without a CO2 emissions figure: the appropriate percentage
  • Section 141 Diesel cars: the appropriate percentage
  1. Cars: appropriate percentage: first registered on or after 1st January 1998
  2. Certain cars with a CO2 emissions figure and an electric range figure

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

From legislation.gov.uk

(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, andF1

(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

Notes

  1. F1

    S. 138A inserted (with effect in accordance with s. 19(4) of the amending Act) by Finance Act 2026 (c. 11), s. 19(3)(4) (with s. 19(5)-(9))

PreviousNext
PrivacyTerms