Policy paper

Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions

This tax information and impact note deals with the regime for measuring carbon dioxide emissions for vehicle excise duty and company car tax purposes as announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Taxable benefits and vehicle excise duty: regime for measuring carbon dioxide emissions

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Legislation will be introduced in Finance Bill 2017-18 to amend Schedule 1 to Vehicle Excise and Registration Act 1994 and sections 137, 137 and 171 of the Income Tax (Earnings and Pensions) Act 2003.

Published 22 November 2017