Car benefit calculation Step 5, appropriate percentage, 2002/03 onwards: car without a CO2 emissions figure
Section 140 ITEPA 2003
This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM24015.
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 EIM24530) and for some cars that have been individually imported from outside the European Union (see EIM24525).
Cars powered by petrol
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.
|### Engine Size (cc)||### Appropriate percentage|
|0 to 1,400||15%|
|1,401 to 2,000||25%|
|2,001 and more||35%|
If a car has no cylinder capacity (i.e. it does not have an engine size measured in cc) the appropriate percentage will be:
if the car runs solely on electricity (see EIM24815 for definition of electric car)
- 15% until 2010/11
- 9% thereafter (primary legislation changed to retain the same net percentage despite the abolition of all reductions)
35% otherwise, for example a rotary engine.
Cars powered by diesel or alternative fuels
The adjustments to the appropriate percentage detailed below apply, except for any part of the reduction that depends on the CO2 emissions figure. The appropriate percentage from the table above is used unless the car falls within one of the categories for which adjustments are required. For details of adjustments required, see