Vehicle Excise and Registration Act 1994

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 lower-emission van, [F2£175] ;

(b)if the vehicle is a lower-emission van, [F3£115] .

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)

F2Word in Sch. 1 para. 1J(a) substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(8)(a)

F3Word in Sch. 1 para. 1J(b) substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(8)(b)

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

1K(a)the vehicle is first registered on or after 1st March 2003 [F4and 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)

F4Words 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)