# Finance Act 2020, 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% ”.”
(4) In section 140 (car without a CO2 emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “ 1% ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/10 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.