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SCHEDULES

SCHEDULE 1U.K. Annual rates of duty

Part IBU.K. Light goods vehicles

Vehicles to which this Part appliesU.K.

1H(1)This Part of this Schedule applies to a vehicle which—U.K.

(a)is first registered[F1, under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1st March 2001, and

(b)is so registered on the basis of an EC certificate of conformity or UK approval certificate that identifies the vehicle as having been approved as a light goods vehicle.

(2)In sub-paragraph (1)(b) a “light goods vehicle” means a vehicle within Category N1 of Annex II to Council Directive 70/156/EEC (vehicle with four or more wheels used for carriage of goods and having a maximum mass not exceeding 3.5 tonnes) [F2or, as the case may be, within Category N1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes)].

(3)If a vehicle is on first registration[F3, under this Act or under the law of a country or territory outside the United Kingdom,] a vehicle to which this Part of this Schedule applies its status as such a vehicle is not affected by a subsequent modification of the vehicle.

(4)In this paragraph “EC certificate of conformity” and “UK approval certificate” have the same meaning as in Part IA of this Schedule.

Textual Amendments

F1Words in Sch. 1 para. 1H(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(a)

F2Words in Sch. 1 para. 1H(2) inserted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(5)

F3Words in Sch. 1 para. 1H(3) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(b)

Annual rate of dutyU.K.

[F41JU.K.The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

(a)if the vehicle is not a [F5pre-2007 or post-2008] lower-emission van, [F6£250];

(b)if the vehicle is a [F7pre-2007 or post-2008] lower-emission van, [F8£140].

Textual Amendments

F4Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

F5Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F6Sum in Sch. 1 para. 1J(a) substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(5)

F7Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F8Sum in Sch. 1 para. 1J(b) substituted (with effect in accordance with s. 187(6) of the amending Act) by Finance Act 2013 (c. 29), s. 187(4)(b)

1KU.K. For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “[F9pre-2007 lower-emission van]” if—

(a)the vehicle is first registered[F10, under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1st March 2003 [F11and before 1st January 2007], and

(b)the limit values given for the vehicle by the Table (which is extracted from the new table inserted in section 5.3.1.4 of Annex I of Council Directive 70/220/EEC by Directive 98/69/EC of the European Parliament and of the Council) are not exceeded during a Type I test.

Reference mass of vehicleLimit values for types of emissions by reference to vehicle type
COHCNOxHC + NOxPM
ExceedingNot exceedingPetrolDieselPetrolPetrolDieselDieselDiesel
kgkgg/kmg/kmg/kmg/kmg/kmg/kmg/km
1,3051.00.50.10.080.250.30.025
1,30517601.810.630.130.10.330.390.04
1,7603,5002.270.740.160.110.390.460.06

Textual Amendments

F4Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

F9Words in Sch. 1 para. 1K substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(3)

F10Words in Sch. 1 para. 1K(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(5)

F11Words in Sch. 1 para. 1K(a) inserted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(6)

1LU.K.In paragraph 1K—

Textual Amendments

F4Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

[F121MFor the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

(a)the vehicle is first registered[F13, under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1 January 2009 and before 1 January 2011,

(b)it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

(c)it is powered by a compression ignition engine, and

(d)the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.]

Textual Amendments

F12Sch. 1 para. 1M inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(4)

F13Words in Sch. 1 para. 1M(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(6)