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
141Diesel cars: the appropriate percentage
(1)
This section applies to a diesel car first registered on or after 1st January 1998.
(2)
To determine the appropriate percentage for such a car for a year—
Step 1
Determine whether the car is a car with a CO2 emissions figure or a car without a CO2 emissions figure (see section 134).
Step 2
Take what would be the appropriate percentage for the car for the year under section 139 or 140 as appropriate.
Step 3
The appropriate percentage for the car for the year is whichever is the smaller of—
(a)
the figure resulting from the addition of 3 percentage points to the figure found under step 2, and
(b)
35%.
(3)
In this section “diesel car” means a car which is propelled solely by diesel.
(4)
This section is subject to any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).