Search Legislation

Income Tax (Earnings and Pensions) Act 2003

Section 133: How to determine the “appropriate percentage”

497.This section is the first of a group of ten defining “the appropriate percentage” to be used in Step 6 of section 121(1) of this Act to calculate the cash equivalent of the car benefit. The “appropriate percentage” depends on the type of car involved, when it was first registered, what fuel or fuels it uses and whether it has a CO2 emissions figure. The section derives from paragraph 2 of Schedule 6 to ICTA.

498.Subsection (1) identifies the date of the car’s first registration as the initial governing factor.

499.Subsection (2) applies different provisions to cars first registered after 31 December 1997, depending on whether or not they have a CO2 emissions figure and/or whether they are diesels. It gives signposts to the relevant provisions in each case.

500.Subsection (3) gives a signpost to the provision that applies if the car was first registered before 1 January 1998.

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources