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Vehicle Excise and Registration Act 1994

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Changes over time for: Cross Heading: Annual rate of duty

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Changes to legislation:

Vehicle Excise and Registration Act 1994, Cross Heading: Annual rate of duty is up to date with all changes known to be in force on or before 31 October 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

Annual rate of dutyU.K.

[F11JU.K.The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

(a)if the vehicle is not a [F2pre-2007 or post-2008] lower-emission van, [F3£335];

(b)if the vehicle is a [F4pre-2007 or post-2008] lower-emission van, [F5£140].

Textual Amendments

F1Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

F2Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F3Sum in Sch. 1 para. 1J(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(9)

F4Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F5Sum in Sch. 1 para. 1J(b) substituted (with effect in accordance with s. 187(6) of the amending Act) by Finance Act 2013 (c. 29), s. 187(4)(b)

1KU.K. For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “[F6pre-2007 lower-emission van]” if—

(a)the vehicle is first registered[F7, under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1st March 2003 [F8and before 1st January 2007], and

(b)the limit values given for the vehicle by the Table (which is extracted from the new table inserted in section 5.3.1.4 of Annex I of Council Directive 70/220/EEC by Directive 98/69/EC of the European Parliament and of the Council) are not exceeded during a Type I test.

Reference mass of vehicleLimit values for types of emissions by reference to vehicle type
COHCNOxHC + NOxPM
ExceedingNot exceedingPetrolDieselPetrolPetrolDieselDieselDiesel
kgkgg/kmg/kmg/kmg/kmg/kmg/kmg/km
1,3051.00.50.10.080.250.30.025
1,30517601.810.630.130.10.330.390.04
1,7603,5002.270.740.160.110.390.460.06

Textual Amendments

F1Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

F6Words in Sch. 1 para. 1K substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(3)

F7Words in Sch. 1 para. 1K(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(5)

F8Words in Sch. 1 para. 1K(a) inserted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(6)

1LU.K.In paragraph 1K—

  • Type I test” means a test as described in section 5.3 of Annex I to Council Directive 70/220/EEC as amended (test for simulating/verifying the average tailpipe emissions after a cold start and carried out using the procedure described in Annex III of that Directive as amended);

  • the reference mass” of a vehicle means the mass of the vehicle with bodywork and, in the case of a towing vehicle, with coupling device, if fitted by the manufacturer, in running order, or mass of the chassis or chassis with cab, without bodywork and/or coupling device if the manufacturer does not fit the bodywork and/or coupling device (including liquids and tools, and spare wheel if fitted, and with the fuel tank filled to 90% and the other liquid containing systems, except those for used water, to 100% of the capacity specified by the manufacturer), increased by a uniform mass of 100 kilograms;

  • CO” means mass of carbon monoxide;

  • HC” means mass of hydrocarbons;

  • NOx” means mass of oxides of nitrogen;

  • PM” means mass of particulates (for compression ignition engines).]

Textual Amendments

F1Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

[F91MFor the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

(a)the vehicle is first registered[F10, under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1 January 2009 and before 1 January 2011,

(b)it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

(c)it is powered by a compression ignition engine, and

(d)the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.]

Textual Amendments

F9Sch. 1 para. 1M inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(4)

F10Words in Sch. 1 para. 1M(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(6)

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