SE23395 - Car benefit from 2002/03 onwards: approved CO2 emissions figure: car first registered in the UK 1 January 1998 to 28 February 2001

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 before 1 March 2001 the approved CO2 emissions figure is not shown on the car registration document (form V5). It will not always be included in the owner's handbook for the car, and even if it is the figure may not relate to that particular car and so may not be sufficiently accurate. This means that the owner or lessor of the car may not have details of the CO2 emissions figure. As employers will need to find out this information in order to comply with their reporting requirements to HMRC, you may receive enquiries about how to find out the CO2 emissions figure. You should mention the following sources of information.

• The manufacturer (or importer, where appropriate). As explained at SE23385 the manufacturer holds the type approval certificate for each type of car, and this is where the approved CO2 emissions figure is recorded for the type to which the vehicle conforms. The manufacturer should provide this information if asked to, normally by providing a certificate of conformity (see SE23385). Although manufacturers are entitled to charge a small fee, some manufacturers are happy to provide this information free of charge.
• The Vehicle Certification Agency (VCA) supplies CO2 (and other) emissions data in two formats

• on a website at www.vcacarfueldata.org.uk/index.asp, and
• in a booklet "New Car Fuel Consumption and Emissions Figures" that it publishes about twice a year. This is normally updated annually and copies of the current and earlier editions can be ordered free of charge from the above website or by post from the Vehicle Certification Agency, 1 the Eastgate Office Centre, Eastgate Road, Bristol BS5 6XX.

As the VCA figures relate to new cars currently on sale in the UK, employers will not be able to use the internet database to find the approved CO2 emissions figure for a car sold as new, say, two years ago. However, the version of the VCA booklet that was current at the time a car was first registered will provide a useful historical record.

For cases of difficulty see SE23415.