SE23400 - Car benefit from 2002/03 onwards: approved CO2 emissions figure: cars first registered in other EU countries

Paragraph 5B Schedule 6 ICTA 1988 as introduced 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.

The guidance at SE23385 explains what is an approved CO2 emissions figure.

Cars from other EU countries have been subject to similar rules about type approval to those that apply for UK cars since 1 January 1998. So cars that are first registered in other EU countries and then brought into the UK individually should normally have an approved CO2 emissions figure.

Cars that were first registered in the EU but that are registered in the UK from 1 March 2001 onwards show the CO2 emissions figure on the car registration form (V5).

Cars that have been first registered in other EU countries between January 1998 and February 2001 and that are registered in the UK before 1 March 2001 will have approved CO2 emissions figures but these will not be shown on the car registration form. Sometimes cars from the EU will be of the same type as cars that are also on sale in the UK. If so, then employers can use the methods outlined in SE23395 to identify the CO2 emissions figure.

If the car is of a different type to any on sale in the UK the employer will need to obtain the CO2 emissions figure from the manufacturer or importing agent, or from the certificate of conformity ( SE23385). (The certificate of conformity is often needed to register a vehicle imported from the EU in the UK). .

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

If a car was first registered in another EU country from 1 January 1998 onwards, but is a rare or one-off model for which there is no type approved CO2 emissions figure, the rules in SE23425 apply.