http://www.legislation.gov.uk/id/ukpga/2023/1

Taxation of vehicles

11Taxable benefits: appropriate percentage for cars with a CO₂ emissions figure

(1)

In the Income Tax (Earnings and Pensions) Act 2003, in section 139 (cars with a CO₂ emissions figure: the appropriate percentage), for the table in subsection (1) substitute—

“Car
Appropriate percentage
Car with CO₂ emissions figure of 0
3%
Car with CO₂ emissions figure of 1–50
As follows
Car with electric range figure of 130 or more
3%
Car with electric range figure of 70–129
6%
Car with electric range figure of 40–69
9%
Car with electric range figure of 30–39
13%
Car with electric range figure of less than 30
15%
Car with CO₂ emissions figure of 51–54
16%
Car with CO₂ emissions figure of 55–59
17%
Car with CO₂ emissions figure of 60–64
18%
Car with CO₂ emissions figure of 65–69
19%
Car with CO₂ emissions figure of 70–74
20%”

“Car	Appropriate percentage
Car with CO₂ emissions figure of 0	3%
Car with CO₂ emissions figure of 1–50	As follows
Car with electric range figure of 130 or more	3%
Car with electric range figure of 70–129	6%
Car with electric range figure of 40–69	9%
Car with electric range figure of 30–39	13%
Car with electric range figure of less than 30	15%
Car with CO₂ emissions figure of 51–54	16%
Car with CO₂ emissions figure of 55–59	17%
Car with CO₂ emissions figure of 60–64	18%
Car with CO₂ emissions figure of 65–69	19%
Car with CO₂ emissions figure of 70–74	20%”

(2)

The amendment made by subsection (1) has effect for the tax year 2025-26.

(3)

In that Act, in that section, in subsection (3)(a) for “20%” substitute “21%”.

(4)

The amendment made by subsection (3) has effect for the tax year 2025-26 and subsequent tax years.

(5)

In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (1)) substitute—

“Car
Appropriate percentage
Car with CO₂ emissions figure of 0
4%
Car with CO₂ emissions figure of 1–50
As follows
Car with electric range figure of 130 or more
4%
Car with electric range figure of 70–129
7%
Car with electric range figure of 40–69
10%
Car with electric range figure of 30–39
14%
Car with electric range figure of less than 30
16%
Car with CO₂ emissions figure of 51–54
17%
Car with CO₂ emissions figure of 55–59
18%
Car with CO₂ emissions figure of 60–64
19%
Car with CO₂ emissions figure of 65–69
20%
Car with CO₂ emissions figure of 70–74
21%”

“Car	Appropriate percentage
Car with CO₂ emissions figure of 0	4%
Car with CO₂ emissions figure of 1–50	As follows
Car with electric range figure of 130 or more	4%
Car with electric range figure of 70–129	7%
Car with electric range figure of 40–69	10%
Car with electric range figure of 30–39	14%
Car with electric range figure of less than 30	16%
Car with CO₂ emissions figure of 51–54	17%
Car with CO₂ emissions figure of 55–59	18%
Car with CO₂ emissions figure of 60–64	19%
Car with CO₂ emissions figure of 65–69	20%
Car with CO₂ emissions figure of 70–74	21%”

(6)

The amendment made by subsection (5) has effect for the tax year 2026-27.

(7)

In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (5)) substitute—

“Car
Appropriate percentage
Car with CO₂ emissions figure of 0
5%
Car with CO₂ emissions figure of 1–50
As follows
Car with electric range figure of 130 or more
5%
Car with electric range figure of 70–129
8%
Car with electric range figure of 40–69
11%
Car with electric range figure of 30–39
15%
Car with electric range figure of less than 30
17%
Car with CO₂ emissions figure of 51–54
18%
Car with CO₂ emissions figure of 55–59
19%
Car with CO₂ emissions figure of 60–64
20%
Car with CO₂ emissions figure of 65–69
21%
Car with CO₂ emissions figure of 70–74
21%”

“Car	Appropriate percentage
Car with CO₂ emissions figure of 0	5%
Car with CO₂ emissions figure of 1–50	As follows
Car with electric range figure of 130 or more	5%
Car with electric range figure of 70–129	8%
Car with electric range figure of 40–69	11%
Car with electric range figure of 30–39	15%
Car with electric range figure of less than 30	17%
Car with CO₂ emissions figure of 51–54	18%
Car with CO₂ emissions figure of 55–59	19%
Car with CO₂ emissions figure of 60–64	20%
Car with CO₂ emissions figure of 65–69	21%
Car with CO₂ emissions figure of 70–74	21%”

(8)

The amendment made by subsection (7) has effect for the tax year 2027-28 and subsequent tax years.

Taxation of vehicles

11Taxable benefits: appropriate percentage for cars with a CO2 emissions figure

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

11Taxable benefits: appropriate percentage for cars with a CO₂ emissions figure