SE23405 - Car benefit from 2002/03 onwards: approved CO2 emissions figure: cars imported from outside the EU

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.

If a car was first registered – whether in the UK or overseas - from 1 January 1998 onwards, there are a number of possibilities.

• It is possible that the car might conform to a type that has received UK or EU type approval and that has an approved CO2 emissions figure. If this is the case, apply the guidance in SE23385, SE23395 and SE23400 on how to identify the approved CO2 emissions figure.
• The importer of the car might have arranged for it to go through a version of the type approval process known as “Single Vehicle Approval” (SVA). Under the enhanced SVA scheme to be introduced from August 2001, almost all imports from outside the EU will be required to undergo the CO2 type approval test, although minor categories of vehicle are exempt. The employer should be able to find out from the importer if there is an approved CO2 emissions figure.
• There may be no approved CO2 emissions figure, and if this is so the rules in SE23425 apply.

If a car was first registered – whether in the UK or overseas - before 1998, the rules in SE23420 apply.