Finance Act 2022

5 (1) In section 137 (car with a CO₂ emissions figure: bi-fuel cars)—

(a) in the heading, at the end insert “: registration from 1st January 2000 to IP completion day”;

(b) in subsection (1) after “January 2000” insert “but before IP completion day”.

(2) After section 137 insert—

“137A Car with a CO₂ emissions figure: bi-fuel cars registered on or after IP completion day

(1) This section applies to a car first registered on or after IP completion day if it is so registered on the basis of a qualifying emissions certificate 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) For the purpose of determining the car’s CO₂ emissions figure ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicles test procedures) values.

(4) Subsection (2) is subject to section 138 (automatic car for a disabled employee).”