SE23425 - Car benefit from 2002/03 onwards: car without approved CO2 emissions figure but first registered on 1 January 1998 or later

Paragraph 5C Schedule 6 ICTA 1988 as amended by Section 59 and Schedule 11 FA 2000

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.

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 SE23410) and for some cars that have been individually imported from outside the European Union (see SE23405).

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.

The rules for diesel supplement apply as set out in SE23365 and SE23370.

Reductions for alternatively fuelled or propelled cars apply as set out in SE23430 onwards. Where part of the reduction depends on the CO2 emissions figure being below a certain level, that element will not apply.

If a car has no cylinder capacity (i.e. an engine size measured in cc) the appropriate percentage will be:

• 15% if the car runs solely on electricity (see SE23435 for definition of electric car)
• 35% otherwise, i.e. rotary engine.