EIM23415 - Car benefit: car without approved CO2 emissions figure but first registered on 1 January 1998 or later

Section 140 ITEPA 2003

This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM23101.

It should be unusual for a car first registered on 1 January 1998 or later not to have an approved CO2 emissions figure. This will probably only be the case for rare and one-off models of car (see EIM23385) and for some cars that have been individually imported from outside the European Union (see EIM23380).

Cars powered by petrol

For cars first registered on 1 January 1998 or later that do not have an approved CO2 emissions figure the appropriate percentage used to calculate the car benefit charge is based on engine size.

If a car has no cylinder capacity (i.e. it does not have an engine size measured in cc) the appropriate percentage will be:

• 15% if the car runs solely on electricity (see EIM23435 for definition of electric car)
• 35% otherwise, for example a rotary engine.

Cars powered by diesel or alternative fuels

The adjustments to the appropriate percentage summarised at EIM23420 (2002/03 to 2005/06) and EIM23421 (2006/07 onwards) apply, except for any part of the reduction that depends on the CO2 emissions figure. The appropriate percentage from the table above is used unless the car falls within one of the categories for which adjustments are required.