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

Diesel cars: the appropriate percentage
141
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 the 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 4 percentage points to the figure found under step 2, and
b
35%.
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).
Ss. 133-142 applied by S.I. 2001/1123, reg. 2 (as amended (6.4.2008) by The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007 (S.I. 2007/3068), regs. 1, 3)
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. 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)
Words 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)
S. 141(2A) inserted (for tax year 2018-19 and subsequent tax years) by Finance Act 2018 (c. 3), s. 9(4)(6)
Word 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)