Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 6Taxable benefits: cars, vans and related benefits
Cars: the appropriate percentage
C1133How to determine the “appropriate percentage”
1
The “appropriate percentage” for a car for a year depends upon when the car was first registered.
2
If the car was first registered on or after 1st January 1998, the “appropriate percentage” depends upon whether the car—
a
is a car with a CO2 emissions figure (see section 134(1)), F1or
b
is a car without a CO2 emissions figure (see section 134(2)), F2...
F2c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and is determined under sections 139 F3and 140.
3
If the car was first registered before 1st January 1998, the “appropriate percentage” is determined under section 142.