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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: cars without a CO2 emissions figure

EIM24505 explains when a car has a CO2 emissions figure. If (exceptionally) a car which does not have a CO2 emissions figure is identified at Averaging Step 1 as being within these arrangements, use the following figures. They are derived from the normal rules for such cars at EIM24950 and EIM24975 respectively, being the highest emissions figure in the ready reckoner at EIM24700 or EIM24705 (as appropriate) which gives rise to the relevant appropriate percentage.

Cars first registered on or after 1 January 1998

Engine size 2009/10 2010/11 2011/12 onwards
       
0-1400cc 135 130 125
1401 - 2000cc 185 180 175
over 2000cc 235 230 225
rotary engine 235 230 225

Cars first registered before 1 January 1998

Engine size 2009/10 2010/11 2011/12 onwards
       
0-1400cc 135 130 125
1401 - 2000cc 170 165 160
over 2000cc 220 215 210
rotary engine 220 215 210

Step 2 follows at EIM23840.

2008/09 and earlier years

This guidance applies only for 2009/10 and later years. Local arrangements applied for years to 2008/09 as described at EIM23750 onwards.