{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-139",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-139.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/139",
  "kind": "section",
  "number": "139",
  "heading": "Cars with a CO2 emissions figure: the appropriate percentage",
  "text": "(1) The appropriate percentage for a year for a car with a CO2 emissions figure of less than 75 is determined in accordance with the following table.\nCar\nAppropriate percentage\nCar with CO2 emissions figure of 0\n4%\nCar with CO2 emissions figure of 1–50\nAs follows\nCar with electric range figure of 130 or more\n4%\nCar with electric range figure of 70–129\n7%\nCar with electric range figure of 40–69\n10%\nCar with electric range figure of 30–39\n14%\nCar with electric range figure of less than 30\n16%\nCar with CO2 emissions figure of 51–54\n17%\nCar with CO2 emissions figure of 55–59\n18%\nCar with CO2 emissions figure of 60–64\n19%\nCar with CO2 emissions figure of 65–69\n20%\nCar with CO2 emissions figure of 70–74\n21%\n(2) For the purposes of subsection (1) and the table—\n(a) if a CO2 emissions figure is not a whole number, round it down to the nearest whole number, and\n(b) if an electric range figure is not a whole number, round it up to the nearest whole number.\n(3) The appropriate percentage for a year for a car with a CO2 emissions figure of 75 or more is whichever is the lesser of—\n(a) 21% plus one percentage point for each 5 grams per kilometre driven by which the CO2 emissions figure exceeds 75, and\n(b) 37%.\n(4) For the purposes of subsection (3), if a CO2 emissions figure is not a multiple of 5, round it down to the nearest multiple of 5.\n(5) In this section, an “electric range figure” is the number of miles which is the equivalent of the number of kilometres specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate on the basis of which a car is registered, as being the maximum distance for which the car can be driven in electric mode without recharging the battery.\n(5A) For the purpose of determining the electric range figure for a car first registered before 6 April 2020, ignore any WLTP (worldwide harmonised light vehicle test procedures) values specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate.\n(5B) For the purpose of determining the electric range figure for a car first registered on or after 6 April 2020, ignore any values specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.\n(7) This section is subject to—\n(a) section 141 (diesel cars), and\n(b) any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 139 substituted (for tax year 2012-13 and subsequent tax years) by Finance Act 2010 (c. 13), s. 59(2)(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 139(1)-(5) substituted for s. 139(1)-(6) (for tax year 2020-21 and subsequent tax years) by Finance (No. 2) Act 2017 (c. 32), s. 2(2)(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 139(1) Table substituted (for the tax year 2026-27) by Finance Act 2023 (c. 1), s. 11(5)(6)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 139(2) substituted for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(4)(a)(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 139(3)(a) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2023 (c. 1), s. 11(3)(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 139(5A)(5B) inserted (for the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 8(4)(b)(5)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ukpga/2023/1",
      "affecting_title": "Finance Act 2023"
    },
    {
      "type": "substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/139",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}