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Vehicle Excise and Registration Act 1994

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Changes over time for: Part IA

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Version Superseded: 12/02/2019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Point in time view as at 15/03/2018.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, Part IA is up to date with all changes known to be in force on or before 05 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

[F1Part IAU.K. Light passenger vehicles [F2registered before 1 April 2017]: graduated rates of duty

Textual Amendments

F1Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

F2Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

Vehicles to which this Part appliesU.K.

1A(1)This Part of this Schedule applies to a vehicle which—U.K.

(a)is first registered[F3, under this Act or under the law of a country or territory outside the United Kingdom,][F4, after 28 February 2001 but before 1 April 2017], and

(b)is so registered on the basis of an EC certificate of conformity or UK approval certificate that—

(i)identifies the vehicle as having been approved as a light passenger vehicle, and

(ii)specifies a CO2 emissions figure in terms of grams per kilometre driven.

(2)In sub-paragraph (1)(b)(i) a “light passenger vehicle” means a vehicle within Category M1 of Annex II to Council Directive 70/156/EEC (vehicle with at least four wheels used for carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat) [F5or, as the case may be, within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat)].

(3)For the purposes of this Part of this Schedule “the applicable CO2 emissions figure” is—

(a)where the EC certificate of conformity or UK approval certificate specifies only one CO2 emissions figure, that figure, and

(b)where it specifies more than one, the figure specified as the CO2 emissions (combined) figure.

(4)Where the car is registered on the basis of an EC certificate of conformity, or UK approval certificate, that specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels, “the applicable CO2 emissions figure” is the lowest figure specified or, in a case within sub-paragraph (3)(b), the lowest CO2 emissions (combined) figure specified.

(5)If a vehicle is on first registration[F6, under this Act or under the law of a country or territory outside the United Kingdom,] a vehicle to which this Part of this Schedule applies—

(a)its status as such a vehicle, and

(b)the applicable CO2 emissions figure,

are not affected by any subsequent modification of the vehicle.

Textual Amendments

F3Words in Sch. 1 para. 1A(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(a)

F4Words in Sch. 1 para. 1A(1)(a) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(b)

F5Words in Sch. 1 para. 1A(2) inserted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(2)

F6Words in Sch. 1 para. 1A(5) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(b)

Graduated rates of dutyU.K.

[F71BU.K.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 [F8the following [F9table]] by reference to—

(a)the applicable CO2 emissions figure, F10... [F11and ]

(b)whether the vehicle qualifies for the reduced rate of duty [F12or is liable to the standard] rate of duty F13...

F14(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km£ £
1001101020
1101202030
120130110120
130140130140
140150145155
150165185195
165175220230
175185240250
185200280290
200225305315
225255530540
255545555]

[F16[F17The table] 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—

[F18(a) in column (3), in the last two rows, “305” were substituted for “530” and “545”, and

(b) in column (4), in the last two rows, “315” were substituted for “540” and “555”.]]]

Textual Amendments

F7Sch. 1 para. 1B substituted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(3)

F8Words in Sch. 1 para. 1B substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(3)(4)

F9Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(a)

F10Word in Sch. 1 para. 1B(a) omitted (with effect in accordance with s. 14(10) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 14(5)

F11Word in Sch. 1 para. 1B(a) inserted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(b)

F12Words in Sch. 1 para. 1B substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(3)(5)

F13Word in Sch. 1 para. 1B(b) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(c)

F14Sch. 1 para. 1B(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(d)

F15Sch. 1 para. 1B Table substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(3)(a)

F16Words following Sch. 1 para. 1B Table substituted (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(7)

F17Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(f)(i)

F18Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(3)(b)

The reduced rateU.K.

1C(1)A vehicle qualifies for the reduced rate of duty if condition A, B or C below is met.U.K.

[F19(2)Condition A is that the vehicle—

(a)is constructed—

(i)so as to be propelled by a relevant type of fuel, or

(ii)so as to be capable of being propelled by any of a number of relevant types of fuel, or

(b)is constructed or modified—

(i)so as to be propelled by a prescribed type of fuel, or

(ii)so as to be capable of being propelled by any of a number of prescribed types of fuel,

and complies with any other requirements prescribed for the purposes of this condition.]

(3)Condition B is that the vehicle—

(a)incorporates before its first registration[F20, under this Act or under the law of a country or territory outside the United Kingdom,] equipment enabling it to meet such vehicle emission standards as may be prescribed for the purposes of this condition, and

(b)has incorporated such equipment since [F21that] first registration.

(4)Condition C is that the vehicle is of a description certified by the Secretary of State, before the vehicle’s first registration [F22under this Act], as meeting such vehicle emission standards as may be prescribed for the purposes of this condition.

(5)The Secretary of State may make provision by regulations—

(a)for the making of an application to the Secretary of State for the issue of a certificate under sub-paragraph (4);

(b)for the manner in which any determination of whether to issue such a certificate on such an application is to be made;

(c)for the examination of one or more vehicles of the description to which the application relates, for the purposes of the determination mentioned in paragraph (b), by such persons, and in such manner, as may be prescribed;

(d)for a fee to be paid for such an examination;

(e)for the form and content of such a certificate;

(f)for the revocation, cancellation or surrender of such a certificate;

(g)for the fact that such a certificate is, or is not, in force in respect of a description of vehicle to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed; and

(h)for appeals against any determination not to issue such a certificate.

[F23(6)In this paragraph—

  • bioethanol” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,

  • relevant type of fuel” means—

    (a)

    bioethanol, or

    (b)

    a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and

  • unleaded petrol” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979.

(7)The Secretary of State may, with the consent of the Treasury, by regulations amend sub-paragraph (6).]

Textual Amendments

F19Sch. 1 para. 1C(2) substituted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(4)(a)

F20Words in Sch. 1 para. 1C(3)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(3)(a)

F21Word in Sch. 1 para. 1C(3)(b) substituted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(3)(b)

F22Words in Sch. 1 para. 1C(4) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(3)(c)

F23Sch. 1 para. 1C(6)(7) inserted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(4)(b)

[F24 The standard rate]U.K.

Textual Amendments

F24Sch. 1 para. 1D substituted (with effect as mentioned in s. 11(10) of the amending Act) for Sch. 1 paras. 1D 1E by Finance Act 2007 (c. 11), s. 11(7)

[F241DU.K.A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.]

The premium rateU.K.

F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Meaning of “prescribed”U.K.

1FU.K.In this Part of this Schedule “prescribed” means prescribed by regulations made by the Secretary of State with the consent of the Treasury.

Meaning of “EC certificate of conformity” and “UK approval certificate”U.K.

1G(1)References in this Part of this Schedule to an “EC certificate of conformity” are to a certificate of conformity [F26within the meaning of Council Directive 70/156/EEC or Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007].U.K.

(2)References in this Part of this Schedule to a “UK approval certificate” are to a certificate issued under—

(a)section 58(1) or (4) of the M1Road Traffic Act 1988, or

(b)Article 31A(4) or (5) of the M2Road Traffic (Northern Ireland) Order 1981.]

Textual Amendments

F26Words in Sch. 1 para. 1G(1) substituted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(3)

Marginal Citations

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