Income Tax (Earnings and Pensions) Act 2003 section 134

Meaning of car with or without a CO2 emissions figure

Section 134 defines what is meant by a "car with a CO2 emissions figure" and a "car without a CO2 emissions figure" for the purposes of calculating the taxable benefit of a company car.

• A car first registered between 1 January 1998 and 30 September 1999 is a car with a CO2 emissions figure if it meets the criteria set out in section 135.
• A car first registered on or after 1 October 1999 is a car with a CO2 emissions figure if it meets the criteria set out in section 136.
• A bi-fuel car first registered on or after 1 January 2000 is a car with a CO2 emissions figure if it meets the criteria set out in section 137.
• Any other car first registered on or after 1 January 1998 that does not fall into one of the above categories is classified as a car without a CO2 emissions figure.