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Changes over time for: Cross Heading: Graduated rates of duty payable on first vehicle licence
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Version Superseded: 12/02/2019
Status:
Point in time view as at 15/03/2018.
Changes to legislation:
Vehicle Excise and Registration Act 1994, Cross Heading: Graduated rates of duty payable on first vehicle licence 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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[Graduated rates of duty payable on first vehicle licence]U.K.
[1GC(1)This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies.U.K.
(2)If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—
(a)the applicable CO2 emissions figure, and
(b)whether the vehicle qualifies for the reduced rate of duty or is liable to the standard rate of duty.
(3)If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO2 emissions figure.
Table 1 - vehicles other than higher rate diesel vehicles
CO2 emissions figure | Rate |
---|
(1) | (2) | (3) | (4) |
---|
Exceeding | Not exceeding | Reduced rate | Standard rate |
---|
g/km | g/km | £ | £ |
---|
0 | 50 | — | 10 |
50 | 75 | 15 | 25 |
75 | 90 | 95 | 105 |
90 | 100 | 115 | 125 |
100 | 110 | 135 | 145 |
110 | 130 | 155 | 165 |
130 | 150 | 195 | 205 |
150 | 170 | 505 | 515 |
170 | 190 | 820 | 830 |
190 | 225 | 1230 | 1240 |
225 | 255 | 1750 | 1760 |
255 | - | 2060 | 2070 |
Table 2 - higher rate diesel vehicles
CO2 emissions figure | Rate |
---|
(1) | (2) | (3) |
---|
Exceeding | Not exceeding | Rate |
---|
g/km | g/km | £ |
---|
0 | 50 | 25 |
50 | 75 | 105 |
75 | 90 | 125 |
90 | 100 | 145 |
100 | 110 | 165 |
110 | 130 | 205 |
130 | 150 | 515 |
150 | 170 | 830 |
170 | 190 | 1240 |
190 | 225 | 1760 |
225 | 255 | 2070 |
255 | - | 2070 |
(4)For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.
(5)A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).
(6)“Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.]
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