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Vehicle Excise and Registration Act 1994

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Changes over time for: Cross Heading: Graduated rates of duty

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Version Superseded: 22/02/2024

Status:

Point in time view as at 01/04/2023.

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 28 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. Help about Changes to Legislation

[F1 Graduated rates of duty]U.K.

Textual Amendments

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

1BU.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 [F2the following [F3table]] by reference to—

(a)the applicable CO2 emissions figure, F4... [F5and ]

(b)whether the vehicle qualifies for the reduced rate of duty [F6or is liable to the standard] rate of duty F7...

F8(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9CO2 Emissions FigureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard Rate
g/kmg/km££
1001101020
1101202535
120130140150
130140170180
140150190200
150165230240
165175280290
175185310320
185200355365
200225385395
225255665675
255685695]

[F10The 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—

[F11(a)in column (3), in the last two rows, “385” were substituted for “665” and “685”, and

(b) in column (4), in the last two rows, “395” were substituted for “675” and “695”.]

Textual Amendments

F2Words 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)

F3Word 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)

F4Word 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)

F5Word 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)

F6Words 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)

F7Word 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)

F8Sch. 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)

F9Sch. 1 para. 1B Table substituted (1.4.2023 in relation to licences taken out on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 324(3)(11)

F10Words 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)

F11Words in Sch. 1 para. 1B substituted (1.4.2023 in relation to licences taken out on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 324(4)(11)

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