PART 1

Income tax, corporation tax and capital gains tax

Employment income and social security income

Determining the appropriate percentage for a car: tax year 2020-21 onwards
8
1
Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) is amended as follows.
2
In section 136 (car with a CO2 emissions figure: post-September 1999 registration)—
a
in subsection (2A)—
i
after “figure” insert “ in a case where the car is first registered before 6 April 2020 ”,
ii
for “light-duty” substitute “ light ”, and
iii
for “an EC certificate of conformity” substitute “ the EC certificate of conformity or UK approval certificate ”, and
b
after subsection (2A) insert—
2B
For the purpose of determining the car's CO2 emissions figure in a case where the car is first registered on or after 6 April 2020, ignore any values specified in the EC certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.
3
In section 137 (car with a CO2 emissions figure: bi-fuel cars)—
a
in subsection (2A)—
i
after “figure” insert “ in a case where the car is first registered before 6 April 2020 ”,
ii
for “light-duty” substitute “ light ”, and
iii
for “an EC certificate of conformity” substitute “ the EC certificate of conformity or UK approval certificate ”, and
b
after subsection (2A) insert—
2B
For the purpose of determining the car's CO2 emissions figure in a case where the car is first registered on or after 6 April 2020, ignore any values specified in the EC certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.
4
In section 139 (car with a CO2 emissions figure)—
a
for subsection (2) substitute—
2
For the purposes of subsection (1) and the table—
a
if a CO2 emissions figure is not a whole number, round it down to the nearest whole number, and
b
if an electric range figure is not a whole number, round it up to the nearest whole number.
, and
b
after subsection (5) insert—
5A
For the purpose of determining the electric range figure for a car first registered before 6 April 2020, ignore any WLTP (worldwide harmonised light vehicle test procedures) values specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate.
5B
For the purpose of determining the electric range figure for a car first registered on or after 6 April 2020, ignore any values specified in an EC certificate of conformity, an EC type-approval certificate or a UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.
5
The amendments made by this section have effect for the tax year 2020-21 and subsequent tax years.