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.

[Avocet]

They ought to just go on engine size regardless of the age of the kit or the donor engine. They can't accurately transfer CO2 emissions figures because they depend on a lot of stuff besides the engine itself. Even if the management system, induction and exhaust systems were kept the same as the donor, the kit would still (most likely) weigh a different amount, have different gearing and different wind / rolling resistance. Even in cases where major manufacturers use the same engine in more than one model they quote different CO2 figures.

[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?

[Avocet]

Good question! I don't think so, unfortunately. In much the same way as I wouldn't expect to be let off it if I drove my 1990 production car into London (which also doesn't have a CO2 emissions figure).

[Snake the Sniper]

Since no 2 kit cars are ever really the same, there's no way an official CO2 figure could be issued. As such they have always gone on engine size. Which is a good cheap way of taxing a hulking great V8!

[Comadis]

only to inform you about our laws over here:

every car with date of 1st reg after march 1992 must have a controlled catalytic converter fitted (whcih als means injection)..every car!!!

fuel engined cars with emision level "euro1" pay 14,00 euro tax per 100cc engine size, with "euro2" 7,50 and "D3(euro3)" you pay 6,50.

all cars without any catalytic system pay 25,-euro per 100cc.

diesel powered cars pay more.

cars aged 30 years or older, on a historic no. plate pay a fixed tax (independant from engine size) of 195 euro.