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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 other EU countries

Section 134 ITEPA 2003

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.

Cars from other EU countries have been subject to similar rules about type approval to those that have applied for UK cars since 1 January 1998. You can therefore expect cars first registered in other EU countries and then imported into the UK to have an approved CO2 emissions figure.

Cars that were first registered in the EU but are re-registered in the UK from 1 March 2001 onwards show the CO2 emissions figure on the car registration form (V5) or the certificate (V5C) which replaced it between January 2004 and June 2005.

Cars that have been first registered in other EU countries between 1 January 1998 and 28 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 V5 or V5C. 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 EIM24510 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 (see EIM24505; 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 EIM24525 apply.

If a car was first registered in another EU country from 1 January 1998 onwards, but it is a rare or one-off model for which there is no type approved CO2 emissions figure, the rules in EIM24530 apply.