Section 10 Determining the appropriate percentage for a car: tax year 2021-22 only

(1)

For the tax year 2021-22, Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) has effect with the following modifications.

(2)

In section 139 (car with a CO₂ emissions figure: the appropriate percentage)—

(a)

in the table in subsection (1), in the second column of the entry for a car with a CO₂ emissions figure of 0, for “2%” substitute “ 1% ”, and

(b)

in subsection (7) before paragraph (a) insert—

(za)
section 139A (recently registered cars),

(3)

After section 139 insert—

Section 139: recently registered car with CO₂ emissions figure
139A
In its application in relation to a car that is first registered on or after 6 April 2020, section 139 has effect as if—
(a)
for the table in subsection (1) there were substituted—
Car Appropriate percentage
Car with CO₂ emissions figure of 0 1%
Car with CO₂ emissions figure of 1 - 50
_{Car with electric range figure of 130 or more}
1%
_{Car with electric range figure of 70 - 129}
4%
_{Car with electric range figure of 40 - 69}
7%
_{Car with electric range figure of 30 - 39}
11%
_{Car with electric range figure of less than 30}
13%
Car with CO₂ emissions figure of 51 - 54 14%
Car with CO₂ emissions figure of 55 - 59 15%
Car with CO₂ emissions figure of 60 - 64 16%
Car with CO₂ emissions figure of 65 - 69 17%
Car with CO₂ emissions figure of 70 - 74 18%
(b)
in subsection (3)(a) for “20%” there were substituted “ 19% ”.

Car	Appropriate percentage
Car with CO₂ emissions figure of 0	1%
Car with CO₂ emissions figure of 1 - 50
_{Car with electric range figure of 130 or more}	1%
_{Car with electric range figure of 70 - 129}	4%
_{Car with electric range figure of 40 - 69}	7%
_{Car with electric range figure of 30 - 39}	11%
_{Car with electric range figure of less than 30}	13%
Car with CO₂ emissions figure of 51 - 54	14%
Car with CO₂ emissions figure of 55 - 59	15%
Car with CO₂ emissions figure of 60 - 64	16%
Car with CO₂ emissions figure of 65 - 69	17%
Car with CO₂ emissions figure of 70 - 74	18%

(4)

In section 140 (car without a CO₂ emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “ 1% ”.