Car benefit calculation Step 5, appropriate percentage: approved CO2 emissions figure: car imported from outside the EU
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.
If a car was first registered from 1 January 1998 onwards, whether in the UK or overseas, there are a number of possibilities.
- It is possible that the car might conform to a type that has received UK or EU type approval and that has an approved CO2 emissions figure. If this is the case, apply the guidance in EIM24505, EIM24510 and EIM24520 on how to identify the approved CO2 emissions figure.
- The importer of the car might have arranged for it to go through a version of the type approval process known as Individual Vehicle Approval (IVA, until April 2009 Single Vehicle Approval, SVA). Under the IVA scheme, as for the enhanced SVA scheme introduced in August 2001, almost all imports from outside the EU will be required to undergo the CO2 type approval test, although minor categories of vehicle are exempt. The employer should be able to find out from the importer if there is an approved CO2 emissions figure.
- There may be no approved CO2 emissions figure and if this is so the rules in EIM24950 apply.
If a car was first registered before 1998, whether in the UK or overseas, the rules in EIM24975 apply.