# Finance Act 2025, Section 6: Appropriate percentage for cars: subsequent tax years

Extent: E+W+S+N.I.

(1) Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars, vans etc), as amended by section 5, is amended as follows.
(2) 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%
” .
(3) In subsection (3) of that section—
(a) in paragraph (a), for “22%” substitute “23%”, and
(b) in paragraph (b), for “38%” substitute “39%”.
(4) 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%
” .
(5) In subsection (3) of section 140—
(a) in paragraph (a), for “7%” substitute “9%”, and
(b) in paragraph (b), for “38%” substitute “39%”.
(6) In section 141 (diesel cars: the appropriate percentage), in subsection (2), in Step 3, for “38%” substitute “39%”.
(7) 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%
” .
(8) In subsection (3) of section 142, for “38%” substitute “39%”.
(9) The amendments made by this section have effect for the tax year 2029-30 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/6 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.