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Vehicle Excise and Registration Act 1994

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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Version Superseded: 12/02/2019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Point in time view as at 15/03/2018.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. Help about Changes to Legislation

[F1Graduated rates of duty payable on first vehicle licence]U.K.

Textual Amendments

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

[F21GC(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 figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km£ £
05010
50751525
759095105
90100115125
100110135145
110130155165
130150195205
150170505515
170190820830
19022512301240
22525517501760
255-20602070
Table 2 - higher rate diesel vehicles
CO2 emissions figureRate
(1)(2)(3)
ExceedingNot exceedingRate
g/kmg/km£
05025
5075105
7590125
90100145
100110165
110130205
130150515
150170830
1701901240
1902251760
2252552070
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.]

Textual Amendments

F2Sch. 1 para. 1GC substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(4)

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