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

C1139F1Cars with a CO2 emissions figure: the appropriate percentage

1

The appropriate percentage for a year for a car with a CO2 emissions figure depends on the car's CO2 emissions figure.

F22

If the car's CO2 emissions figure is less than the relevant threshold F5..., the appropriate percentage for the year is—

F6a

if the car's CO2 emissions figure does not exceed 50 grams per kilometre driven, F1116%,

aa

if the car's CO2 emissions figure exceeds 50 grams per kilometre driven but does not exceed 75 grams per kilometre driven, F1219%, and

b

otherwise, F1322%.

3

If the car's CO2 emissions figure is equal to the relevant threshold F7..., the appropriate percentage for the year is F1023% (“the threshold percentage”).

4

If the car's CO2 emissions figure exceeds the relevant threshold F4..., the appropriate percentage for the year is whichever is the lesser of—

a

the threshold percentage increased by one percentage point for each 5 grams per kilometre driven by which the CO2 emissions figure exceeds the relevant threshold F4..., and

b

F837%.

5

The relevant threshold is F395 grams per kilometre driven.

6

If the car's CO2 emissions figure is not a multiple of 5, it is to be rounded down to the nearest multiple of 5 for the purposes of subsections (3) and (4)(a).

7

This section is subject to—

F9a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).