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

Chapter 6 U.K. Taxable benefits: cars, vans and related benefits

Modifications etc. (not altering text)

C1 Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9

C2 Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10

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

140 Car without a CO₂ emissions figure: the appropriate percentage U.K.

(1) The appropriate percentage for a year for a car without a CO₂ emissions figure is determined under this section.

(2) If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is—

Table

Cylinder capacity of car in cubic centimetres	Appropriate percentage
1,400 or less	[F1 18%] [F2 20%] [F3 24%]
More than 1,400 but not more than 2,000	[F4 29%] [F5 31%] [F6 35%]
More than 2,000	[F7 37%]

For this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994.

(3) If subsection (2) does not apply, the appropriate percentage for the year is—

[F8 [F9 (a) [F10 9%] [F11 13%] [F12 16%] [F13 2%] if the car cannot in any circumstances emit CO2 by being driven, and]

(b) [F14 37%] in any other case.]

F15 (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) This section is subject to—

(a) section 141 (diesel cars), and

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

Textual Amendments

F1 Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(a)(7)

F2 Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(a)(7)

F3 Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(i)(6)

F4 Word in s. 140(2) substituted (for tax year 2017-18) by Finance Act 2015 (c. 11), s. 7(5)(b)(7)

F5 Word in s. 140(2) substituted (for tax year 2018-19 and subsequent tax year) by Finance Act 2015 (c. 11), s. 8(5)(b)(7)

F6 Word in s. 140(2) Table substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(a)(ii)(6)

F7 Word in s. 140(2) Table substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(8)(12)

F8 S. 140(3)(a)(b) substituted for words (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by Finance Act 2010 (c. 13), s. 58(8)

F9 S. 140(3)(a) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(9)(12)

F10 Word in s. 140(3)(a) substituted (for tax year 2017-18) by Finance Act 2016 (c. 24), s. 9(1)(2)

F11 Word in s. 140(3)(a) substituted (for the tax year 2018-19) by Finance Act 2016 (c. 24), s. 9(3)(4)

F12 Word in s. 140(3)(a) substituted (for tax year 2019-20 and subsequent tax years) by Finance Act 2016 (c. 24), s. 8(7)(9)

F13 Word in s. 140(3)(a) substituted (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(3)(b)(6)

F14 Word in s. 140(3)(b) substituted (for tax year 2015-16 and subsequent tax years) by Finance Act 2013 (c. 29), s. 23(10)(12)

F15 S. 140(3A) omitted (for the tax year 2015-16 and subsequent tax years) by virtue of Finance Act 2013 (c. 29), s. 23(10)(12)

F16 S. 140(4) omitted (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 58(10)

Modifications etc. (not altering text)

C3 Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)