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Vehicle Excise and Registration Act 1994
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- UK Public General Acts
- 1994 c. 22
- SCHEDULE 1
- Part IA
- Graduated rates of duty
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Changes over time for: Cross Heading: Graduated rates of duty
Version Superseded: 19/07/2006
Alternative versions:
- 28/07/2000- Amendment
- 24/07/2002- Amendment
- 10/07/2003- Amendment
- 07/04/2005- Amendment
- 01/07/2006
Point in time - 19/07/2006- Amendment
- 19/07/2007- Amendment
- 21/07/2008- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 19/07/2011- Amendment
- 17/07/2012- Amendment
- 17/07/2013- Amendment
- 17/07/2014- Amendment
- 26/03/2015- Amendment
- 15/09/2016- Amendment
- 27/04/2017- Amendment
- 15/03/2018- Amendment
- 12/02/2019- Amendment
- 01/04/2020- Amendment
- 01/04/2021- Amendment
- 01/04/2022- Amendment
- 01/04/2023- Amendment
- 22/02/2024- Amendment
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Point in time view as at 01/07/2006.
Changes to legislation:
Vehicle Excise and Registration Act 1994, Cross Heading: Graduated rates of duty is up to date with all changes known to be in force on or before 27 February 2025. 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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[F1 Graduated rates of duty]U.K.
Textual Amendments
F1Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3
1BThe annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with the following table 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 or the premium rate of duty.
| [F2CO2 emissions figure | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not exceeding | Reduced rate | Standard rate | Premium rate |
| g/km | g/km | £ | £ | £ |
| 100 | 55 | 65 | 75 | |
| 100 | 120 | 65 | 75 | 85 |
| 120 | 150 | 95 | 105 | 115 |
| 150 | 165 | 115 | 125 | 135 |
| 165 | 185 | 140 | 150 | 160 |
| 185 | 160 | 165 | 170] | |
Textual Amendments
F2Table in Sch. 1 para. 1B substituted (7.4.2005 with effect as mentioned in s. 7(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(9)
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