Part 3U.K.Employment income: earnings and benefits etc. treated as earnings

Chapter 6U.K.Taxable benefits: cars, vans and related benefits

Modifications etc. (not altering text)

C1Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9

C2Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10

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

141Diesel cars: the appropriate percentageU.K.

[F1(1)This section applies to a diesel car first registered on or after 1 January 1998 but before 1 September 2017.

(1A)This section applies to a diesel car first registered on or after 1 September 2017 if it does not meet the Euro 6d emissions standard.]

(2)To determine the appropriate percentage for [F2the] car for a year—

Step 1

Determine whether the car is a car with a CO2 emissions figure or a car without a CO2 emissions figure (see section 134).

Step 2

Take what would be the appropriate percentage for the car for the year under section 139 or 140 as appropriate.

Step 3

The appropriate percentage for the car for the year is whichever is the smaller of—

(a)the figure resulting from the addition of [F34 percentage points] to the figure found under step 2, and

(b)35%.

[F4(2A) A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EC certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EC certificate of conformity which indicates that that level is Euro 6d-TEMP).]

(3)In this section “diesel car” means a car which is propelled solely by diesel.

(4)This section is subject to any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).

Textual Amendments

F1S. 141(1)(1A) substituted for s. 141(1) (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(2)(6)

F2Word in s. 141(2) substituted (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(3)(a)(6)

F3Words in s. 141(2)(a) substituted (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(3)(b)(6)

F4S. 141(2A) inserted (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(4)(6)

Modifications etc. (not altering text)