Income Tax (Earnings and Pensions) Act 2003 section 136A

Car with a CO2 emissions figure: registration on or after IP completion day

Section 136A explains how to determine the CO2 emissions figure for a car first registered on or after IP completion day, where that registration is based on a qualifying emissions certificate.

• The section applies to cars first registered on or after IP completion day on the basis of a qualifying emissions certificate.
• If the certificate contains a single CO2 figure, that is the car's emissions figure; if multiple figures are listed, the CO2 emissions (combined) figure must be used.
• Only WLTP (worldwide harmonised light vehicles test procedures) values on the certificate should be taken into account — all other values are ignored.
• Special rules override the general position for bi-fuel cars registered after IP completion day and for automatic cars provided to disabled employees.