Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 6Taxable benefits: cars, vans and related benefits

Cars: appropriate percentage: first registered on or after 1st January 1998

137Car with a CO2 emissions figure: bi-fuel cars

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).