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

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%

”

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

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

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

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%

”

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

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%

”

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