Income Tax (Earnings and Pensions) Act 2003 section 136

Car with a CO2 emissions figure: post-September 1999 registration

Section 136 sets out how to determine the CO2 emissions figure for company cars first registered between 1 October 1999 and the day before IP completion day, based on the type of certification the car holds.

• The section applies to cars registered in this period that hold either an EC certificate of conformity or a UK approval certificate specifying CO2 emissions in grams per kilometre
• Where only one CO2 figure appears on the certificate, that figure is used; where more than one figure is specified, the CO2 emissions (combined) figure applies
• For cars first registered before 6 April 2020, any WLTP values on the certificate are ignored; for cars first registered on or after 6 April 2020, only the WLTP values are used
• Special rules may override the standard CO2 figure for bi-fuel cars and for automatic cars provided to disabled employees