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Section 139 ITEPA 2003

This page relates to step 5 of the method statement in section 121(1) ITEPA 2003, see EIM24015.

Two distinct categories of rules govern the appropriate percentage for cars first registered on or after 1 January 1998 which have a CO2 emissions figure:

• special rules for low emission cars, and
• rules for all other cars.

Special rules for low emission cars

»Ê¹ÚÌåÓýappse vary for different years.

Tax year	Type	Guidance
2020 to 2021 onwards	Cars with CO2 emissions between 1 to 50 g/km	EIM24611
2012 to 2013 - 2014 to 2015	Cars with CO2 emissions between 1 to 75 g/km	EIM24610
2008 to 2009 - 2011 to 2012	Qualifying low emissions cars (QUALECs)	EIM24605

Rules for all other cars

»Ê¹ÚÌåÓýapp appropriate percentage for a car first registered on or after 1 January 1998 that has an approved CO2 emissions figure and is not a low emissions car is calculated from the threshold set for each tax year.

Tax year	Threshold	Guidance
2012 to 2013 onwards	Relevant threshold	EIM24605

»Ê¹ÚÌåÓýapp differences between the two are made clear on the above pages.

Cars powered by diesel and alternative fuels

»Ê¹ÚÌåÓýapp appropriate percentage for a petrol-powered car is used unless the car falls within one of the categories for which adjustments are required.

Adjustments normally need to be made to the appropriate percentage if a car runs on diesel or alternative fuels (though the alternative fuel reductions do not apply to QUALECs, see EIM24605). »Ê¹ÚÌåÓýappre’s a summary of these adjustments at the following guidance.

Tax year	Guidance
2011 to 2012 onwards	EIM24855

Full details are on succeeding pages.