EIM23835 - Car benefit: special cases: employees with frequent changes of car (from 2009 to 2010): 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’re derived from the normal rules for such cars at EIM24950 and EIM24975 respectively, being the highest emissions figure in the ready reckoner at EIM24705 (as appropriate) which gives rise to the relevant appropriate percentage.

Cars first registered on or after 1 January 1998

Engine size	2009 to 2010	2010 to 2011	2011 to 2012 onwards
0 to 1400cc	135	130	125
1401 to 2000cc	185	180	175
Over 2000cc	235	230	225
Rotary engine	235	230	225

Cars first registered before 1 January 1998

Engine size	2009 to 2010	2010 to 2011	2011 to 2012 onwards
0 to 1400cc	135	130	125
1401 to 2000cc	170	165	160
Over 2000cc	220	215	210
Rotary engine	220	215	210

Step 2 follows at EIM23840.

2008 to 2009 and earlier years

This guidance applies only for 2009 to 2010 and later years. Local arrangements applied for years to 2008 to 2009 as described at EIM23750 onwards.