Textual Amendments
F1Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3
F2Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)
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 [F3the following [F4table]] by reference to—
(a)the applicable CO2 emissions figure, F5... [F6and ]
(b)whether the vehicle qualifies for the reduced rate of duty [F7or is liable to the standard] rate of duty F8...
F9(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
| [F10CO2 Emissions Figure | Rate | ||
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Exceeding | Not exceeding | Reduced rate | Standard Rate |
| g/km | g/km | £ | £ |
| 100 | 110 | 10 | 20 |
| 110 | 120 | 25 | 35 |
| 120 | 130 | 140 | 150 |
| 130 | 140 | 170 | 180 |
| 140 | 150 | 190 | 200 |
| 150 | 165 | 230 | 240 |
| 165 | 175 | 280 | 290 |
| 175 | 185 | 310 | 320 |
| 185 | 200 | 355 | 365 |
| 200 | 225 | 385 | 395 |
| 225 | 255 | 665 | 675 |
| 255 | — | 685 | 695] |
[F11The 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—
[F12(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
F3Words 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)
F4Word 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)
F5Word 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)
F6Word 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)
F7Words 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)
F8Word 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)
F9Sch. 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)
F10Sch. 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)
F11Words 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)
F12Words 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)