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 only
9
1
For the tax year 2020-21, Chapter 6 of Part 3 of ITEPA 2003 (taxable benefits: cars etc) has effect with the following modifications.
2
In section 139 (car with a CO2 emissions figure: the appropriate percentage)—
a
in the table in subsection (1), in the second column of the entry for a car with a CO2 emissions figure of 0, for “2%” substitute “ 0% ”, and
b
in subsection (7) before paragraph (a) insert—
za
section 139A (recently registered cars),
.
3
After section 139 insert—

Section 139: recently registered car with CO2 emissions figure
139A
In its application in relation to a car that is first registered on or after 6 April 2020, section 139 has effect as if—
a
for the table in subsection (1) there were substituted—
Car | Appropriate percentage
Car with CO2 emissions figure of 0 | 0%
Car with CO2 emissions figure of 1 - 50 |
Car with electric range figure of 130 or more | 0%
Car with electric range figure of 70 - 129 | 3%
Car with electric range figure of 40 - 69 | 6%
Car with electric range figure of 30 - 39 | 10%
Car with electric range figure of less than 30 | 12%
Car with CO2 emissions figure of 51 - 54 | 13%
Car with CO2 emissions figure of 55 - 59 | 14%
Car with CO2 emissions figure of 60 - 64 | 15%
Car with CO2 emissions figure of 65 - 69 | 16%
Car with CO2 emissions figure of 70 - 74 | 17%
b
in subsection (3)(a) for “20%” there were substituted “ 18% ”.
4
In section 140 (car without a CO2 emissions figure: the appropriate percentage) in subsection (3)(a) for “2%” substitute “ 0% ”.