Finance Act 2020 (c. 14)

PART 3 U.K. Other taxes

Vehicle taxes U.K.

84 Applicable CO₂ emissions figure determined using WLTP values U.K.

(1) In Schedule 1 to VERA 1994 (annual rates of duty) in paragraph 1GA(5) (meaning of “the applicable CO₂ emissions figure”)—

(a) omit “and” at the end of paragraph (a),

(b) in paragraph (b)—

(i) after “figure” insert “ of a vehicle first registered before 1 April 2020 ”,

(ii) for “light-duty” substitute “ light ”, and

(iii) after “EU certificate of conformity” insert “ or UK approval certificate ”, and

(c) at the end of paragraph (b) insert “, and

(c) for the purpose of determining the applicable CO₂ emissions figure of a vehicle first registered on or after 1 April 2020, ignore any values specified in an EU certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values”.

(2) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2020.