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
F1137ACar 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).