Kit and low-volume SVA'd-car taxation categories

[Chris71]

Hi,

What's the tax situation with kit cars? If you had a post-2001 donor car, would the kit inherit it's CO2 rating? Presumably if the donor car is pre-2001 it just goes on capacity?

Cheers,

Chris.

[Chris71]

I did a bit of digging last night and, although I can't see a conclusive answer either way, it does seem that they'd be treated the same as pre-2001 cars - under or over 1549cc.

Combine that with massively reduced insurance premiums compared to anything mass-produced with the same performance and light weight reducing fuel consumption for a given donor powerplant and it really strengthens their position as the best way to go fast on a budget. In fact, does no CO2 rating exempt them from the congestion charger too?