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HMRC internal manual

Employment Income Manual

Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: car first registered in the UK from 1 March 2001 onwards

This page relates to step 5 of the method statement in Section 121(1) ITEPA 2003, see EIM24015. It will help in understanding the guidance following this paragraph if you are familiar with the guidance at EIM24505 explaining the term approved CO2 emissions figure.

For cars first registered in the UK from 1 March 2001 the approved CO2 emissions figure is shown on the new vehicle registration certificate (V5C). This form is held by the registered keeper of the car and therefore the CO2 emissions figure is readily available.

The figure on the form V5C is definitive for that particular car. It takes into account minor specification changes within those allowed under the type approval process. It therefore takes priority over any figure obtained from a general database, and even over other figures published by the manufacturer.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)