{
  "url": "https://openlegislation.uk/finance-act-2014/section-24",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-24.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/24",
  "kind": "section",
  "number": "24",
  "heading": "Cars: the appropriate percentage",
  "text": "(1) Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars, vans and related benefits) is amended as follows.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Section 139 (cars with a CO2 figure: the appropriate percentage) is amended in accordance with subsections (4) to (6).\n(4) In subsection (2) —\n(a) in paragraph (a) for “5%” substitute “ 7% ”,\n(b) in paragraph (aa) for “9%” substitute “ 11% ”, and\n(c) in paragraph (b) for “13%” substitute “ 15% ”.\n(5) In subsection (3), for “14%” substitute “ 16% ”.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) Section 140 (cars without a CO2 figure: the appropriate percentage) is amended in accordance with subsections (8) to (10).\n(8) In subsection (2), in the Table —\n(a) for “15%” substitute “ 16% ”, and\n(b) for “25%” substitute “ 27% ”.\n(9) In subsection (3)(a), for “5%” substitute “ 7% ”.\n(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(12) Section 142 (car first registered before 1st January 1998: the appropriate percentage) is amended in accordance with subsections (13) and (14).\n(13) In subsection (2), in the Table —\n(a) for “15%” substitute “ 16% ”,\n(b) for “22%” substitute “ 27% ”, and\n(c) for “32%” substitute “ 37% ”.\n(14) In subsection (3), for “32%” substitute “ 37% ”.\n(15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(16) In consequence, section 23(4) and (5)(b) of FA 2013 is omitted.\n(17) The amendments made by this section have effect for the tax year 2016-17 and subsequent tax years.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 24(2) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 24(6) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 24(10) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 24(11) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 24(15) omitted (with effect in accordance with s. 10(2) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 10(1)(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/24",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}