- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/03/2013)
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Version Superseded: 17/07/2013
Point in time view as at 01/03/2013.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Cars: appropriate percentage: first registered on or after 1st January 1998 is up to date with all changes known to be in force on or before 16 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies to a car first registered on or after 1st January 1998 but before 1st October 1999 if when it was so registered—
(a)it conformed to a vehicle type with an EC type-approval certificate (see section 171(1)), or
(b)it had a UK approval certificate (see section 171(1)),
which specifies a CO2 emissions figure in terms of grams per kilometre driven.
(2)The car’s CO2 emissions figure is that specified figure.
(3)This is subject to section 138 (automatic car for a disabled employee).
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
(1)This section applies to a car first registered on or after 1st October 1999 if it is so registered on the basis of—
(a)an EC certificate of conformity (see section 171(1)), or
(b)a UK approval certificate (see section 171(1)),
which specifies a CO2 emissions figure in terms of grams per kilometre driven.
(2)The car’s CO2 emissions figure is that specified figure unless more than one figure is specified, in which case the car’s CO2 emissions figure is the figure specified as the CO2 emissions (combined) figure.
(3)This is subject to—
(a)section 137 (bi-fuel cars), and
(b)section 138 (automatic car for a disabled employee).
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
(1)This section applies to a car first registered on or after 1st January 2000 if it is so registered on the basis of—
(a)an EC certificate of conformity (see section 171(1)), or
(b)a UK approval certificate (see section 171(1)),
which specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels.
(2)The car’s CO2 emissions figure is—
(a)the lowest figure specified, or
(b)if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.
(3)This is subject to section 138 (automatic car for a disabled employee).
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
(1)This section applies where—
(a)a car with a CO2 emissions figure has automatic transmission (“the automatic car”),
(b)at any time in the year when the automatic car is available to the employee (“E”), E holds a disabled person’s badge, and
(c)by reason of E’s disability, E must, in the event of wanting to drive a car, drive a car which has automatic transmission.
(2)If, under sections 135 to 137, the automatic car’s CO2 emissions figure is more than it would have been if the automatic car had been an equivalent manual car, the CO2 emissions figure for the automatic car is to be the CO2 emissions figure for an equivalent manual car.
(3)In subsection (2) “an equivalent manual car” means a car which—
(a)is first registered at or about the same time as the automatic car, and
(b)does not have automatic transmission, but otherwise is the closest variant available of the make and model of the automatic car.
(4)For the purposes of this section a car has automatic transmission if—
(a)the driver of the car is not provided with any means by which the driver may vary the gear ratio between the engine and the road wheels independently of the accelerator and the brakes, or
(b)the driver is provided with such means, but they do not include—
(i)a clutch pedal, or
(ii)a lever which the driver may operate manually.
(5)For the purposes of this section a car is available to an employee at a particular time if it is then made available, by reason of the employment and without any transfer of the property in it, to the employee.
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
(1)The appropriate percentage for a year for a car with a CO2 emissions figure depends on the car's CO2 emissions figure.
[F2(2)If the car's CO2 emissions figure is less than the relevant threshold for the year, the appropriate percentage for the year is—
(a)if the car's CO2 emissions figure for the year does not exceed 75 grams per kilometre driven, 5%, and
(b)otherwise, 11%.
(3)If the car's CO2 emissions figure is equal to the relevant threshold for the year, the appropriate percentage for the year is 12% (“the threshold percentage”).]
(4)If the car's CO2 emissions figure exceeds the relevant threshold for the year, the appropriate percentage for the year is whichever is the lesser of—
(a)the threshold percentage increased by one percentage point for each 5 grams per kilometre driven by which the CO2 emissions figure exceeds the relevant threshold for the year, and
(b)35%.
(5)The relevant threshold is [F395 grams] per kilometre driven.
(6)If the car's CO2 emissions figure is not a multiple of 5, it is to be rounded down to the nearest multiple of 5 for the purposes of subsections (3) and (4)(a).
(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).]
Textual Amendments
F1S. 139 substituted (with effect in accordance with s. 59(5) of the amending Act) by Finance Act 2010 (c. 13), s. 59(2)
F2S. 139(2)(3) substituted (with effect in accordance with s. 17(2) of the amending Act) by Finance Act 2012 (c. 14), s. 17(1)
F3Words in s. 139(5) substituted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 2011 c. 11, s. 51(1)
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
(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—
Cylinder capacity of car in cubic centimetres | Appropriate percentage |
---|---|
1,400 or less | 15% |
More than 1,400 but not more than 2,000 | 25% |
More than 2,000 | 35% |
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—
[F4(a)the special percentage if the car cannot in any circumstances emit CO2 by being driven, and
(a) 35% in any other case.]
[F5(3A)The special percentage is—
(a)for the tax years 2010-11 to 2014-15, 0%, and
(b)for the tax year 2015-16 and subsequent tax years, 9%.]
F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
Textual Amendments
F4S. 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)
F5S. 140(3A) inserted (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(9)
F6S. 140(4) omitted (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 58(10)
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
(1)This section applies to a diesel car first registered on or after 1st January 1998.
(2)To determine the appropriate percentage for such a car for a year—
Step 1
Determine whether the car is a car with a CO2 emissions figure or a car without a CO2 emissions figure (see section 134).
Step 2
Take what would be the appropriate percentage for the car for the year under section 139 or 140 as appropriate.
Step 3
The appropriate percentage for the car for the year is whichever is the smaller of—
(a)the figure resulting from the addition of 3 percentage points to the figure found under step 2, and
(b)35%.
(3)In this section “diesel car” means a car which is propelled solely by diesel.
(4)This section is subject to any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).
Modifications etc. (not altering text)
C1Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
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