{
  "url": "https://openlegislation.uk/finance-act-2025/section-6",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-6.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Appropriate percentage for cars: subsequent tax years",
  "text": "(1) Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars, vans etc), as amended by section 5, is amended as follows.\n(2) In section 139 of ITEPA 2003, in subsection (1), for the table substitute—\n“\nCar\nAppropriate percentage\nCar with CO2 emissions figure of 0\n9%\nCar with CO2 emissions figure of 1–50\n19%\nCar with CO2 emissions figure of 51–54\n20%\nCar with CO2 emissions figure of 55–59\n21%\nCar with CO2 emissions figure of 60–64\n22%\nCar with CO2 emissions figure of 65–74\n23%\n” .\n(3) In subsection (3) of that section—\n(a) in paragraph (a), for “22%” substitute “23%”, and\n(b) in paragraph (b), for “38%” substitute “39%”.\n(4) In section 140 (cars without a CO2 emissions figure: the appropriate percentage), in subsection (2), for the table substitute—\n“\nCylinder capacity of car in cubic centimetres\nAppropriate percentage\n1,400 or less\n26%\nMore than 1,4000 but not more than 2,000\n37%\nMore than 2,000\n39%\n” .\n(5) In subsection (3) of section 140—\n(a) in paragraph (a), for “7%” substitute “9%”, and\n(b) in paragraph (b), for “38%” substitute “39%”.\n(6) In section 141 (diesel cars: the appropriate percentage), in subsection (2), in Step 3, for “38%” substitute “39%”.\n(7) In section 142 (cars first registered before 1 January 1998: the appropriate percentage), in subsection (2), for the table substitute—\n“\nCylinder capacity of car in cubic centimetres\nAppropriate percentage\n1,400 or less\n26%\nMore than 1,4000 but not more than 2,000\n37%\nMore than 2,000\n39%\n” .\n(8) In subsection (3) of section 142, for “38%” substitute “39%”.\n(9) The amendments made by this section have effect for the tax year 2029-30 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/2025/8/section/6",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}