SCHEDULE 1 Annual rates of duty
F1Part IA Light passenger vehicles: graduated rates of duty
Graduated rates of duty
F21B
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 F3the following F4tables by reference to—
(a)
the applicable CO2 emissions figure, F5...
(b)
(c)
whether or not the duty is payable on the first vehicle licence for the 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 |
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 |
F9Table 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—
F10(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”
.