SE23390 - Car benefit from 2002/03 onwards: finding the approved CO2 emissions figure: car first registered in the UK 1 March 2001 onwards

From 6 April 2002, the car benefit charge is calculated by multiplying the ‘price of the car’ by the ‘appropriate percentage’ based on the car’s carbon dioxide (CO2) emissions.

The guidance at SE23385 explains what is an 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). 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 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.