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Vehicle Excise and Registration Act 1994

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Changes over time for: Cross Heading: Exemption from paying duty on first vehicle licence for certain vehicles

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Version Superseded: 01/04/2020

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Status:

Point in time view as at 15/03/2018.

Changes to legislation:

Vehicle Excise and Registration Act 1994, Cross Heading: Exemption from paying duty on first vehicle licence for certain vehicles 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. Help about Changes to Legislation

[F1Exemption from paying duty on first vehicle licence for certain vehiclesU.K.

Textual Amendments

F1Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

1GB(1)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).U.K.

(2)A vehicle is within this sub-paragraph if—

(a)its applicable CO2 emissions figure is 0 g/km, and

(b)it is not an exempt vehicle by reason of paragraph 25(4) of Schedule 2 (because of sub-paragraph (5) of that paragraph).

(3)A vehicle is within this sub-paragraph if—

(a)its applicable CO2 emissions figure exceeds 0 g/km but does not exceed 50 g/km, and

(b)condition A, B or C in paragraph 1C is met.]

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