Income Tax (Earnings and Pensions) Act 2003 section 137

Car with a CO2 emissions figure: bi-fuel cars

Section 137 explains how to determine the CO2 emissions figure for company cars that are capable of running on more than one type of fuel (bi-fuel cars), which affects the taxable benefit calculation.

• Applies to bi-fuel cars first registered between 1 January 2000 and IP completion day, where the registration certificate lists separate CO2 figures for different fuels
• The CO2 emissions figure used is the lowest figure specified, or if multiple figures exist per fuel, the lowest combined figure
• For cars first registered before 6 April 2020, WLTP values are ignored; for cars first registered on or after 6 April 2020, only WLTP values are used
• A separate rule may apply where an automatic car is provided for a disabled employee