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(1)The appropriate percentage for a year for a car with a CO2 emissions figure depends upon whether the car’s CO2 emissions figure exceeds the lower threshold for that year.
(2)If the car’s CO2 emissions figure does not exceed the lower threshold for the year, the appropriate percentage for the year is 15% (“the basic percentage”).
(3)If the car’s CO2 emissions figure does exceed the lower threshold for the year, the appropriate percentage for the year is whichever is the lesser of—
(a)the basic percentage increased by one percentage point for each 5 grams per kilometre by which the CO2 emissions figure exceeds the lower threshold for the year, and
(b)35%.
(4)The lower threshold is—
Tax year | Lower threshold (in g/km) |
---|---|
2003-04 | 155 |
2004-05 and subsequent tax years | 145 |
(5)If the car’s CO2 emissions figure is not a multiple of 5, it is to be rounded down to the nearest multiple of 5 for the purposes of this section.
(6)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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