Vehicle Excise and Registration Act 1994

[F1 25 [F2 (1)] A vehicle is an exempt vehicle if— U.K.

(a) it is a vehicle to which Part 1A of Schedule 1 applies, and

(b) the applicable CO₂ emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.

[F3 (2) A vehicle is an exempt vehicle for the appropriate period if—

(a) it is a vehicle to which Part 1A of Schedule 1 applies, and

(b) the applicable CO₂ emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) exceeds 100g/km but does not exceed 130g/km.

(3) “The appropriate period” is the period for which (if the vehicle were not an exempt vehicle by virtue of sub-paragraph (2)) the first vehicle licence for the vehicle would (if taken out) have effect.]

[F4 (4) A vehicle is an exempt vehicle if—

(a) it is a vehicle to which Part 1AA of Schedule 1 applies, and

(b) it has an applicable CO₂ emissions figure (as defined in paragraph 1A(3) and (4) of that [F5 Schedule as read with paragraph 1GA(5) of that Schedule)]) of 0 g/km.

(5) But a vehicle is not an exempt vehicle by reason of sub-paragraph (4) if—

(a) its price exceeds £40,000, and

(b) less than six years have passed since it was first registered (whether under this Act or under the law of a country or territory outside the United Kingdom).

(6) Paragraph 1GF of Schedule 1 (calculating the price of a vehicle) applies for the purposes of sub-paragraph (5)(a).]]

Textual Amendments

F1 S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(8)(9)

F2 Sch. 2 para. 25(1) renumbered (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 6(1)

F3 Sch. 2 para. 25(2)(3) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 6(2)

F4 Sch. 2 para. 25(4)-(6) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(b)

F5 Words in Sch. 2 para. 25(4)(b) substituted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(6)