Capital Allowances Act 2001 section 268C

Terms relating to emissions

Section 268C defines the key emissions-related terms and explains how to determine the applicable CO₂ emissions figure for vehicles when claiming capital allowances.

• A qualifying emissions certificate is the document used to register a vehicle that states its CO₂ emissions in grams per kilometre driven, with bi-fuel vehicles having separate figures for each fuel type.
• For standard (non-bi-fuel) vehicles, the applicable CO₂ figure is the single figure on the certificate, or the combined figure if more than one is listed; for bi-fuel vehicles, it is the lowest combined or lowest overall figure on the certificate.
• For vehicles first registered on or after IP completion day (31 December 2020), only WLTP (Worldwide Harmonised Light Vehicle Test Procedures) values on the certificate are used — any older-style test values are ignored.
• A bi-fuel vehicle is one capable of running on either petrol and road fuel gas or diesel and road fuel gas, with diesel, petrol and road fuel gas each having specific statutory definitions.