Finance Act 2023
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Change 1
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— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 3% Car with CO2 emissions figure of 1–50 | As follows Car with electric range figure of 130 or more | 3% Car with electric range figure of 70–129 | 6% Car with electric range figure of 40–69 | 9% Car with electric range figure of 30–39 | 13% Car with electric range figure of less than 30 | 15% Car with CO2 emissions figure of 51–54 | 16% Car with CO2 emissions figure of 55–59 | 17% Car with CO2 emissions figure of 60–64 | 18% Car with CO2 emissions figure of 65–69 | 19% Car with CO2 emissions figure of 70–74 | 20% (2) The amendment made by subsection (1) has effect for the tax year 2025-26. (3) In that Act, in that section, in subsection (3)(a) for “20%” substitute “21%”. (4) The amendment made by subsection (3) has effect for the tax year 2025-26 and subsequent tax years. (5) In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (1)) substitute— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 4% Car with CO2 emissions figure of 1–50 | As follows Car with electric range figure of 130 or more | 4% Car with electric range figure of 70–129 | 7% Car with electric range figure of 40–69 | 10% Car with electric range figure of 30–39 | 14% Car with electric range figure of less than 30 | 16% Car with CO2 emissions figure of 51–54 | 17% Car with CO2 emissions figure of 55–59 | 18% Car with CO2 emissions figure of 60–64 | 19% Car with CO2 emissions figure of 65–69 | 20% Car with CO2 emissions figure of 70–74 | 21% (6) The amendment made by subsection (5) has effect for the tax year 2026-27. (7) In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (5)) substitute— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 5% Car with CO2 emissions figure of 1–50 | As follows Car with electric range figure of 130 or more | 5% Car with electric range figure of 70–129 | 8% Car with electric range figure of 40–69 | 11% Car with electric range figure of 30–39 | 15% Car with electric range figure of less than 30 | 17% Car with CO2 emissions figure of 51–54 | 18% Car with CO2 emissions figure of 55–59 | 19% Car with CO2 emissions figure of 60–64 | 20% Car with CO2 emissions figure of 65–69 | 21% Car with CO2 emissions figure of 70–74 | 21% (8) The amendment made by subsection (7) has effect for the tax year 2027-28 and subsequent tax years.
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— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 3% Car with CO2 emissions figure of 1–50 | As follows Car with electric range figure of 130 or more | 3% Car with electric range figure of 70–129 | 6% Car with electric range figure of 40–69 | 9% Car with electric range figure of 30–39 | 13% Car with electric range figure of less than 30 | 15% Car with CO2 emissions figure of 51–54 | 16% Car with CO2 emissions figure of 55–59 | 17% Car with CO2 emissions figure of 60–64 | 18% Car with CO2 emissions figure of 65–69 | 19% Car with CO2 emissions figure of 70–74 | 20% (2) The amendment made by subsection (1) has effect for the tax year 2025-26. (3) In that Act, in that section, in subsection (3)(a) for “20%” substitute “21%”. (4) The amendment made by subsection (3) has effect for the tax year 2025-26 and subsequent tax years. (5) In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (1)) substitute— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 4% Car with CO2 emissions figure of 1–50 | As follows Car with electric range figure of 130 or more | 4% Car with electric range figure of 70–129 | 7% Car with electric range figure of 40–69 | 10% Car with electric range figure of 30–39 | 14% Car with electric range figure of less than 30 | 16% Car with CO2 emissions figure of 51–54 | 17% Car with CO2 emissions figure of 55–59 | 18% Car with CO2 emissions figure of 60–64 | 19% Car with CO2 emissions figure of 65–69 | 20% Car with CO2 emissions figure of 70–74 | 21% (6) The amendment made by subsection (5) has effect for the tax year 2026-27. (7) In that Act, in that section, for the table in subsection (1) of that section (as substituted by subsection (5)) substitute— Car | Appropriate percentage Car with CO2 emissions figure of 0 | 5% Car with CO2 emissions figure of 1–50 | As follows Car with electric range figure of 130 or more | 5% Car with electric range figure of 70–129 | 8% Car with electric range figure of 40–69 | 11% Car with electric range figure of 30–39 | 15% Car with electric range figure of less than 30 | 17% Car with CO2 emissions figure of 51–54 | 18% Car with CO2 emissions figure of 55–59 | 19% Car with CO2 emissions figure of 60–64 | 20% Car with CO2 emissions figure of 65–69 | 21% Car with CO2 emissions figure of 70–74 | 21% (8) The amendment made by subsection (7) has effect for the tax year 2027-28 and subsequent tax years.
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