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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. Car without a CO2 emissions figure: the appropriate percentage

Section 140 | Car without a CO2 emissions figure: the appropriate percentage

From legislation.gov.uk

(1)The appropriate percentage for a year for a car without a CO2 emissions figure is determined under this section.

(2)If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is—F1F2F3F4F5F6F7

Table
Cylinder capacity of car in cubic centimetresAppropriate percentage
1,400 or less18% 20% 24%
More than 1,400 but not more than 2,00029% 31% 35%
More than 2,00037%

For this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994.

(3)If subsection (2) does not apply, the appropriate percentage for the year is—

(a)9% 13% 16% 2% if the car cannot in any circumstances emit CO2 by being driven, andF8F9F10F11F12F13

(b)37% in any other case.F8F14

(3A)Repealed

(4)Repealed

(5)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).

Notes

  1. F1

    Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(a)(7)

  2. F2

    Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(a)(7)

  3. F3

    Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(i)(6)

  4. F4

    Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(b)(7)

  5. F5

    Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(b)(7)

  6. F6

    Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(ii)(6)

  7. F7

    Word in s. 140(2) Table substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(8)(12)

  8. F8

    S. 140(3)(a)(b) substituted for words (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by Finance Act 2010 (c. 13), s. 58(8)

  9. F9

    S. 140(3)(a) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(9)(12)

  10. F10

    Word in s. 140(3)(a) substituted (for tax year 2017-18) by Finance Act 2016 (c. 24), s. 9(1)(2)

  11. F11

    Word in s. 140(3)(a) substituted (for the tax year 2018-19) by Finance Act 2016 (c. 24), s. 9(3)(4)

  12. F12

    Word in s. 140(3)(a) substituted (for tax year 2019-20 and subsequent tax years) by Finance Act 2016 (c. 24), s. 8(7)(9)

  13. F13

    Word in s. 140(3)(a) substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(b)(6)

  14. F14

    Word in s. 140(3)(b) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(10)(12)

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