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Changes over time for: Paragraph 1B
Timeline of Changes
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Version Superseded: 15/09/2016
Status:
Point in time view as at 26/03/2015.
Changes to legislation:
Vehicle Excise and Registration Act 1994, Paragraph 1B is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[[1BU.K.The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with [the following [tables]] by reference to—
(a)the applicable CO2 emissions figure, ...
(b)whether the vehicle qualifies for the reduced rate of duty [or is liable to the standard] rate of duty, [and
(c)whether or not the duty is payable on the first vehicle licence for the vehicle.]
[Table 1
Rates payable on first vehicle licence for vehicle
CO2 emissions figure | Rate |
---|
(1) | (2) | (3) | (4) |
---|
Exceeding | Not exceeding | Reduced rate | Standard rate |
---|
g/km | g/km | £ | £ |
---|
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 285 | 295 |
175 | 185 | 340 | 350 |
185 | 200 | 480 | 490 |
200 | 225 | 630 | 640 |
225 | 255 | 860 | 870 |
255 | | 1090 | 1100 |
Table 2
Rates payable on any other vehicle licence for vehicle
CO2 emissions figure | Rate |
---|
(1) | (2) | (3) | (4) |
---|
Exceeding | Not exceeding | Reduced rate | Standard rate |
---|
g/km | g/km | £ | £ |
---|
100 | 110 | 10 | 20 |
110 | 120 | 20 | 30 |
120 | 130 | 100 | 110 |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 195 | 205 |
175 | 185 | 215 | 225 |
185 | 200 | 255 | 265 |
200 | 225 | 280 | 290 |
225 | 255 | 480 | 490 |
255 | | 495 | 505] |
[Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—
[(a) in column (3), in the last two rows, “280” were substituted for “480” and “495”, and
(b)in column (4), in the last two rows, “290” were substituted for “490” and “505”.]]]]
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