Section 6 Appropriate percentage for cars: subsequent tax years
United Kingdom
Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars, vans etc), as amended by section 5, is amended as follows.
In section 139 of ITEPA 2003, in subsection (1), for the table substitute—
“
Car Appropriate percentage Car with CO2 emissions figure of 0 9% Car with CO2 emissions figure of 1–50 19% Car with CO2 emissions figure of 51–54 20% Car with CO2 emissions figure of 55–59 21% Car with CO2 emissions figure of 60–64 22% Car with CO2 emissions figure of 65–74 23% ” .
In subsection (3) of that section—
in paragraph (a), for “22%” substitute “23%”, and
in paragraph (b), for “38%” substitute “39%”.
In section 140 (cars without a CO2 emissions figure: the appropriate percentage), in subsection (2), for the table substitute—
“
Cylinder capacity of car in cubic centimetres Appropriate percentage 1,400 or less 26% More than 1,4000 but not more than 2,000 37% More than 2,000 39% ” .
In subsection (3) of section 140—
in paragraph (a), for “7%” substitute “9%”, and
in paragraph (b), for “38%” substitute “39%”.
In section 141 (diesel cars: the appropriate percentage), in subsection (2), in Step 3, for “38%” substitute “39%”.
In section 142 (cars first registered before 1 January 1998: the appropriate percentage), in subsection (2), for the table substitute—
“
Cylinder capacity of car in cubic centimetres Appropriate percentage 1,400 or less 26% More than 1,4000 but not more than 2,000 37% More than 2,000 39% ” .
In subsection (3) of section 142, for “38%” substitute “39%”.
The amendments made by this section have effect for the tax year 2029-30 and subsequent tax years.