SCHEDULES
F1F1SCHEDULE 6
F2Part I Tables of Flat Rate Cash Equivalents
Sch. 6 Pt. I substituted (27.7.1993 with effect for the year 1993-94) by 1993 c. 34, s. 70(1)(2)
Cylinder capacity of car in cubic centimetres | Age of car at end of relevant year of assessment | |
|---|---|---|
Under 4 years | 4 years or more | |
1,400 or less | £2,310 | £1,580 |
More than 1,400 but not more than 2,000 | £2,990 | £2,030 |
More than 2,000 | £4,800 | £3,220 |
Original market value of car | Age of car at end of relevant year of assessment | |
|---|---|---|
Under 4 years | 4 years or more | |
Less than £6,000 | £2,310 | £1,580 |
£6,000 or more but less than £8,500 | £2,990 | £2,030 |
£8,500 or more but not more than £19,250 | £4,800 | £3,220 |
Original market value of car | Age of car at end of relevant year of assessment | |
|---|---|---|
Under 4 years | 4 years or more | |
More than £19,250 but not more than £29,000 | £6,210 | £4,180 |
More than £29,000 | £10,040 | £6,660 |
PART II SUPPLEMENTARY PROVISIONS
Cash equivalent
1
1
The cash equivalent of the benefit is the appropriate percentage for the year of the price of the car as regards the year.
2
This is subject to paragraphs 6 and 7 below (reductions for periods when car unavailable and payments for use of car).
The appropriate percentage
2
The appropriate percentage for the year is determined in accordance with paragraphs 3 to 5G below.
Car with CO2 emissions figure
3
1
This paragraph applies where—
a
the car—
i
is first registered on or after 1st January 1998 but before 1st October 1999, and
ii
when so registered conformed to a vehicle type with an EC type-approval certificate, or had a UK approval certificate, that specifies a CO2 emissions figure in terms of grams per kilometre driven, or
b
the car—
i
is first registered on or after 1st October 1999, and
ii
is so registered on the basis of an EC certificate of conformity or UK approval certificate that specifies a CO2 emissions figures in terms of grams per kilometre driven.
2
In this paragraph references to “the applicable CO2 emissions figure” are—
a
if the car is within sub-paragraph (1)(a) above, to the figure mentioned in paragraph (ii) of that sub-paragraph, and
b
if the car is within sub-paragraph (1)(b) above—
i
where the EC certificate of conformity or UK approval certificate specifies only one CO2 emissions figure, that figure, and
ii
where it specifies more than one, the figure specified as the CO2 emissions (combined) figure.
This is subject to paragraph 5 (bi-fuel cars) and paragraph 5A (disabled drivers).
3
Where the applicable CO2 emissions figure does not exceed the lower threshold for the year the appropriate percentage for the year is 15% (“the basic percentage”).
4
Where the applicable CO2 emissions figure exceeds the lower threshold for the year, the appropriate percentage for the year is whichever is the smaller of—
a
the basic percentage increased by 1% for each 5 grams per kilometre by which the applicable CO2 emissions figure exceeds the lower threshold for the year, and
b
35%.
5
This paragraph is subject to paragraph 5D (diesel car supplement) and any regulations under paragraph 5E (power to provide for discounts).
The lower threshold
4
1
For the purposes of paragraph 3 above the lower threshold is ascertained from the following Table—
Year of assessment | Lower threshold (in g/km) |
|---|---|
2002-03 | 165 |
2003-04 | 155 |
2004-05 and subsequent years of assessment | 145 |
2
The Treasury may by order provide for a lower threshold different from that provided for in the Table in sub-paragraph (1) above to apply for years of assessment beginning on or after 6th April 2005 or such later date as may be specified in the order.
3
For the purposes of paragraph 3 above the applicable CO2 emissions figure (if it is not a multiple of five) is rounded down to the nearest multiple of five.
Bi-fuel cars
5
Where the car—
a
is first registered on or after 1st January 2000, and
b
is so registered on the basis of an EC certificate of conformity, or UK approval certificate, that specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels,
then, for the purposes of paragraph 3 above, “the applicable CO2 emissions figure” is the lowest figure specified or, if there is more than one figure specified in relation to each fuel, the lowest CO2 emissions (combined) figure specified.
Automatic cars made available to disabled drivers
5A
1
Sub-paragraph (2) below applies where—
a
paragraph 3 above (car with CO2 emissions figure) applies to the car,
b
the car has automatic transmission,
c
at any time in the year when the car is available to the employee, he holds a disabled person’s badge, and
d
by reason of his disability he must, if he wants to drive a car, drive a car that has automatic transmission.
For this purpose the car is not at any time available to the employee by reason only of its being made available to a member of his family or household.
2
If the applicable CO2 figure for the car (“the relevant car”) is more than it would have been if the car had been an equivalent manual car, paragraph 3 above shall have effect as if the applicable CO2 emissions figure in relation to the relevant car were the same as that in relation to an equivalent manual car.
3
For this purpose “an equivalent manual car” means a car that—
a
is first registered at or about the same time as the relevant car, and
b
does not have automatic transmission, but otherwise is the closest variant available of the make and model of the relevant car.
4
For the purposes of this paragraph a car has automatic transmission if—
a
the driver of the car is not provided with any means whereby he may vary the gear ratio between the engine and the road wheels independently of the accelerator and the brakes, or
b
he is provided with such means, but they do not include a clutch pedal or lever that he may operate manually.
5
In this paragraph—
“the applicable CO2 emissions figure” has the same meaning as in paragraph 3 above; and
“disabled person’s badge” has the meaning given in section 168AA(3).
“EC certificate of conformity", “EC type-approval certificate" and “UK approval certificate"
5B
In this Schedule—
“EC certificate of conformity” means a certificate of conformity issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended;
“EC type-approval certificate” means a type-approval certificate issued under any provision of the law of a Member State implementing Council Directive 70/156/EEC, as amended; and
“UK approval certificate” means a certificate issued under—
Car with no CO2 emissions figure
5C
1
This paragraph applies where—
a
the car is first registered on or after 1st January 1998, and
b
paragraph 3 above does not apply.
2
If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is ascertained from the following Table—
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 calculated as for the purposes of the Vehicle Excise and Registration Act 1994.
3
If sub-paragraph (2) above does not apply the appropriate percentage for the year is—
a
15%, if the car is an electrically propelled vehicle, and
b
35%, in any other case.
4
This paragraph is subject to paragraph 5D (diesel car supplement) and any regulations under paragraph 5E (power to provide for discounts) below.
Diesel car supplement
5D
1
This paragraph applies where the car—
a
is propelled solely by diesel, and
b
is first registered on or after 1st January 1998.
2
The appropriate percentage for the year is whichever is the smaller of—
a
the percentage which is 3% greater than the appropriate percentage for the year ascertained in accordance with paragraphs 2 to 5C above, and
b
35%.
3
In sub-paragraph (1) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.
4
This paragraph is subject to any regulations under paragraph 5E below (power to provide for discounts).
Discounts
5E
The Treasury may by regulations provide for the value of the appropriate percentage as determined in accordance with paragraphs 2 to 5D above to be reduced by such amount as may be prescribed in the regulations, in such circumstances and subject to such conditions as may be so prescribed.
Car registered before 1st January 1998
5F
1
This paragraph applies where the car was first registered before 1st January 1998.
2
Where the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is ascertained from the following Table—
Table
Cylinder capacity of car in cubic centimetres | Appropriate percentage |
|---|---|
1,400 or less | 15% |
More than 1,400 but not more than 2,000 | 22% |
More than 2,000 | 32% |
For this purpose a car’s cylinder capacity is the capacity of its engine calculated as for the purposes of the Vehicle Excise and Registration Act 1994.
3
Where sub-paragraph (2) above does not apply, the appropriate percentage for the year is—
a
15%, if the car is an electrically propelled vehicle, and
b
32%, in any other case.
Electrically propelled vehicle
5G
For the purposes of this Schedule, a vehicle is not an electrically propelled vehicle unless—
a
it is propelled solely by electrical power, and
b
that power is derived from—
i
a source external to the vehicle, or
ii
an electrical storage battery which is not connected to any source of power when the vehicle is in motion.
F6Reduction for payments for use of car
Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F77
1
Where in the year concerned the employee is required, as a condition of the car being available for his private use, to pay any amount of money (whether by way of deduction from his emoluments or otherwise) for that use, then—
a
if the amount ascertained under the preceding provisions of this Schedule exceeds the relevant sum, the cash equivalent of the benefit is an amount equal to the excess;
b
if the relevant sum exceeds or is equal to the amount ascertained under the preceding provisions of this Schedule, the cash equivalent of the benefit is nil.
2
In sub-paragraph (1) above—
a
“the relevant sum” means the amount paid by the employee, as there mentioned, in respect of the year concerned;
b
the reference to the car being available for the employee’s private use includes a reference to the car being available for the private use of others being members of his family or household.
F8Replacement cars
Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F98
The Treasury may by regulations provide that where—
a
a car is normally available to the employee but for a period of less than 30 days it is not available to him,
b
another car is made available to the employee in order to replace the car mentioned in paragraph (a) above for the whole or part of the period, and
c
such other conditions as may be prescribed by the regulations are fulfilled,
this Schedule shall have effect in relation to the cars concerned subject to such modifications as are prescribed by the regulations.
F11General
Sch. 6 substituted (27.7.1993 with effect for the year 1994-95 and subsequent years of assessment) by 1993 c. 34, s. 72, Sch. 3 paras.5, 7
F1210
For the purposes of this Schedule a car is available to an employee at a particular time if it is then made available, by reason of his employment and without any transfer of the property in it, either to him or to others being members of his family or household.
F13This is subject to paragraph 5A(1) above.
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)