# Income Tax (Earnings and Pensions) Act 2003, Section 140: Car without a CO2 emissions figure: the appropriate percentage

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

(1) The appropriate percentage for a year for a car without a CO2 emissions figure is determined under this section.
(2) If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is—
Table
Cylinder capacity of car in cubic centimetres
Appropriate percentage
1,400 or less
18% 20% 24%
More than 1,400 but not more than 2,000
29% 31% 35%
More than 2,000
37%
For this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994.
(3) If subsection (2) does not apply, the appropriate percentage for the year is—
(a) 9% 13% 16% 2% if the car cannot in any circumstances emit CO2 by being driven, and
(b) 37% in any other case.
(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) This section is subject to—
(a) section 141 (diesel cars), and
(b) any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/140 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-140
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.