11 Taxable benefits: appropriate percentage for cars with a CO2 emissions figure
Finance Act 2023 (2023 c 1) | Legislation

11  Taxable benefits: appropriate percentage for cars with a CO2 emissions figure

(1)     In the Income Tax (Earnings and Pensions) Act 2003, in section 139 (cars with a CO2 emissions figure: the appropriate percentage), for the table in subsection (1) substitute—

“C²¹°ùAppropriate percentage
Car with CO2 emissions figure of 03%
Car with CO2 emissions figure of 1–50As follows
Car with electric range figure of 130 or more3%
Car with electric range figure of 70–1296%
Car with electric range figure of 40–699%
Car
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