SCHEDULES
SCHEDULE 1 Annual rates of duty
Part IB Light goods vehicles
Annual rate of duty
F21J
The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—
1K
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
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 vehicle | Limit values for types of emissions by reference to vehicle type | |||||||
---|---|---|---|---|---|---|---|---|
CO | HC | NOx | HC + NOx | PM | ||||
Exceeding | Not exceeding | Petrol | Diesel | Petrol | Petrol | Diesel | Diesel | Diesel |
kg | kg | g/km | g/km | g/km | g/km | g/km | g/km | g/km |
– | 1,305 | 1.0 | 0.5 | 0.1 | 0.08 | 0.25 | 0.3 | 0.025 |
1,305 | 1760 | 1.81 | 0.63 | 0.13 | 0.1 | 0.33 | 0.39 | 0.04 |
1,760 | 3,500 | 2.27 | 0.74 | 0.16 | 0.11 | 0.39 | 0.46 | 0.06 |
1L
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).
F31M
For 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 registeredF8, 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.