Search Legislation

Finance Act 2012


1.Section 17 relates to taxable benefits on company cars.  With effect from 6 April 2014, it modifies the current appropriate percentage bands and carbon dioxide (CO2) emissions thresholds by revising the appropriate percentage of the relevant threshold up to 12 per cent from 11 per cent.

2.The section also increases the appropriate percentage for cars with emissions below the relevant threshold but greater than 75g CO2 per kilometre from 10 per cent to 11 per cent.

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