Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 6

Taxable benefits: cars, vans and related benefits

Cars: appropriate percentage: first registered on or after 1st January 1998

Car with a CO2 emissions figure: registration on or after IP completion day
136A
1
This section applies to a car first registered on or after IP completion day if it is so registered on the basis of a qualifying emissions certificate.
2
The car’s CO
2
emissions figure is the figure specified in the qualifying emissions certificate unless more than one figure is specified, in which case the car’s CO
2
emissions figure is the figure specified as the CO
2
emissions (combined) figure.
3
For the purpose of determining the car’s CO
2
emissions figure ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicles test procedures) values.
4
Subsection
(2)
is subject to—
a
section 137A (bi-fuel cars registered after IP completion day), and
b
section 138 (automatic car for a disabled employee).
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
S. 136A inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 18 para. 4(2)