http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/2017-04-27Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2017-04-27 SCHEDULESSCHEDULE 1 Annual rates of dutyPART 1AA<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">Light Passenger Vehicles Registered On or After 1 April 2017</Addition><Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">Exemption from paying duty on first vehicle licence for certain vehicles</Addition>1GB1No vehicle excise duty shall be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies if the vehicle is within sub-paragraph (2) or (3).2A vehicle is within this sub-paragraph if—aits applicable CO2 emissions figure is 0 g/km, andbit is not an exempt vehicle by reason of paragraph 25(4) of Schedule 2 (because of sub-paragraph (5) of that paragraph).3A vehicle is within this sub-paragraph if—aits applicable CO2 emissions figure exceeds 0 g/km but does not exceed 50 g/km, andbcondition A, B or C in paragraph 1C is met.Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)
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<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">PART 1AA</Addition>
</Number>
<Title>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">Light Passenger Vehicles Registered On or After 1 April 2017</Addition>
</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/1AA/crossheading/exemption-from-paying-duty-on-first-vehicle-licence-for-certain-vehicles/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/part/1AA/crossheading/exemption-from-paying-duty-on-first-vehicle-licence-for-certain-vehicles" NumberOfProvisions="1" RestrictEndDate="2020-04-01" id="schedule-1-part-1AA-crossheading-exemption-from-paying-duty-on-first-vehicle-licence-for-certain-vehicles" RestrictStartDate="2015-11-18">
<Title>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">Exemption from paying duty on first vehicle licence for certain vehicles</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB" RestrictEndDate="2020-04-01" id="schedule-1-paragraph-1GB" RestrictStartDate="2015-11-18">
<Pnumber PuncAfter="">
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">1GB</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/1/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB/1" id="schedule-1-paragraph-1GB-1">
<Pnumber>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">No vehicle excise duty shall be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies if the vehicle is within sub-paragraph (2) or (3).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/2/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB/2" id="schedule-1-paragraph-1GB-2">
<Pnumber>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">A vehicle is within this sub-paragraph if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/2/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB/2/a" id="schedule-1-paragraph-1GB-2-a">
<Pnumber>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">its applicable CO</Addition>
<Inferior>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">2 </Addition>
</Inferior>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">emissions figure is 0 g/km, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/2/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB/2/b" id="schedule-1-paragraph-1GB-2-b">
<Pnumber>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">it is not an exempt vehicle by reason of paragraph 25(4) of Schedule 2 (because of sub-paragraph (5) of that paragraph).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/3/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB/3" id="schedule-1-paragraph-1GB-3">
<Pnumber>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">A vehicle is within this sub-paragraph if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/3/a/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB/3/a" id="schedule-1-paragraph-1GB-3-a">
<Pnumber>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">its applicable CO</Addition>
<Inferior>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">2</Addition>
</Inferior>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83"> emissions figure exceeds 0 g/km but does not exceed 50 g/km, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GB/3/b/2017-04-27" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1GB/3/b" id="schedule-1-paragraph-1GB-3-b">
<Pnumber>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-11e4d0b25073f573ea84c43127cd7e83-1506948892521" CommentaryRef="key-11e4d0b25073f573ea84c43127cd7e83">condition A, B or C in paragraph 1C is met.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-11e4d0b25073f573ea84c43127cd7e83" Type="F">
<Para>
<Text>
Sch. 1 Pt. 1AA inserted (18.11.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/33" id="cpwhm0g92-00015" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="33" Title="Finance (No. 2) Act 2015">Finance (No. 2) Act 2015 (c. 33)</Citation>
,
<CitationSubRef id="cpwhm0g92-00016" CitationRef="cpwhm0g92-00015" URI="http://www.legislation.gov.uk/id/ukpga/2015/33/section/46/2/c" SectionRef="section-46-2-c" Operative="true">s. 46(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>