SCHEDULES

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)

whether the vehicle qualifies for the reduced rate of duty F6or is liable to the standard rate of duty, F7and

(c)

whether or not the duty is payable on the first vehicle licence for the vehicle.

F8Table 1Rates 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 2Rates 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

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”.