Income Tax (Earnings and Pensions) Act 2003 section 137A

Car with a CO2 emissions figure: bi-fuel cars registered on or after IP completion day

Section 137A explains how to determine the CO2 emissions figure for a bi-fuel car registered on or after IP completion day, where the car's qualifying emissions certificate provides separate CO2 figures for different fuels.

• This section applies to bi-fuel cars registered on or after IP completion day where the qualifying emissions certificate specifies separate CO2 emissions figures (in grams per kilometre) for different fuels.
• The car's CO2 emissions figure is the lowest figure specified on the certificate, or if more than one figure is given per fuel, the lowest combined CO2 emissions figure.
• Any values on the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicles test procedures) values must be ignored when determining the CO2 emissions figure.
• These rules are subject to a separate adjustment where the car is an automatic vehicle provided to a disabled employee.