SE23410 - Car benefit from 2002/03 onwards: approved CO2 emissions figure: more unusual models

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.

Although most cars that have been produced for sale in the UK and EU from January 1998 onwards go though a type approval process and have an approved CO2 emissions figure (see SE23385), some rare and one-off models of car are not subjected to the full type approval process. These cars will not have approved CO2 emissions figures and therefore the rules in SE23425 will apply.

This will also be the case for any vehicles that count as cars for car benefit purposes but that do not count as cars under the type approval rules. The tax legislation and type approval legislation contain different definitions of the term “car” and therefore there may be a few differences of classification.

If a car was first registered before 1998, the rules in SE23420 apply.