{
  "url": "https://openlegislation.uk/finance-act-2023/section-11",
  "json_url": "https://openlegislation.uk/finance-act-2023/section-11.json",
  "legislation": "ukpga/2023/1",
  "legislation_title": "Finance Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-act-2023",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Taxable benefits: appropriate percentage for cars with a CO2 emissions figure",
  "text": "(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—\nCarAppropriate percentage\nCar with CO2 emissions figure of 03%\nCar with CO2 emissions figure of 1–50As follows\nCar with electric range figure of 130 or more3%\nCar with electric range figure of 70–1296%\nCar with electric range figure of 40–699%\nCar with electric range figure of 30–3913%\nCar with electric range figure of less than 3015%\nCar with CO2 emissions figure of 51–5416%\nCar with CO2 emissions figure of 55–5917%\nCar with CO2 emissions figure of 60–6418%\nCar with CO2 emissions figure of 65–6919%\nCar with CO2 emissions figure of 70–7420%\n(2) The amendment made by subsection (1) has effect for the tax year 2025-26.\n(3) In that Act, in that section, in subsection (3)(a) for “20%” substitute “21%”.\n(4) The amendment made by subsection (3) has effect for the tax year 2025-26 and subsequent tax years.\n(5) In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (1)) substitute—\nCarAppropriate percentage\nCar with CO2 emissions figure of 04%\nCar with CO2 emissions figure of 1–50As follows\nCar with electric range figure of 130 or more4%\nCar with electric range figure of 70–1297%\nCar with electric range figure of 40–6910%\nCar with electric range figure of 30–3914%\nCar with electric range figure of less than 3016%\nCar with CO2 emissions figure of 51–5417%\nCar with CO2 emissions figure of 55–5918%\nCar with CO2 emissions figure of 60–6419%\nCar with CO2 emissions figure of 65–6920%\nCar with CO2 emissions figure of 70–7421%\n(6) The amendment made by subsection (5) has effect for the tax year 2026-27.\n(7) In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (5)) substitute—\nCarAppropriate percentage\nCar with CO2 emissions figure of 05%\nCar with CO2 emissions figure of 1–50As follows\nCar with electric range figure of 130 or more5%\nCar with electric range figure of 70–1298%\nCar with electric range figure of 40–6911%\nCar with electric range figure of 30–3915%\nCar with electric range figure of less than 3017%\nCar with CO2 emissions figure of 51–5418%\nCar with CO2 emissions figure of 55–5919%\nCar with CO2 emissions figure of 60–6420%\nCar with CO2 emissions figure of 65–6921%\nCar with CO2 emissions figure of 70–7421%\n(8) The amendment made by subsection (7) has effect for the tax year 2027-28 and subsequent tax years.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/1/section/11",
    "retrieved_at": "2026-10-28T16:58:15.533826+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."
  }
}