EIM23370 - Car benefit: finding the approved CO2 emissions figure: car first registered in the UK from 1 March 2001 onwards

This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM23101. It will help in understanding the guidance following this paragraph if you are familiar with the guidance at EIM23360 explaining the term approved CO2 emissions figure.

For cars first registered in the UK from 1 March 2001 the approved CO2 emissions figure is shown on the new vehicle registration document (form V5) or the certificate (V5C) which replaced it between January 2004 and June 2005. This form is held by the registered keeper of the car and therefore the CO2 emissions figure is readily available.

The figure on the form V5 or V5C is definitive for that particular car. It takes into account minor specification changes within those allowed under the type approval process. It therefore takes priority over any figure obtained from a general database, and even over other figures published by the manufacturer.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)