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Vehicle Excise and Registration Act 1994

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Changes over time for: Paragraph 25

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Version Superseded: 01/04/2020

Status:

Point in time view as at 15/03/2018.

Changes to legislation:

Vehicle Excise and Registration Act 1994, Paragraph 25 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F125[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 [F5Schedule 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

F1S. 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)

F2Sch. 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)

F3Sch. 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)

F4Sch. 2 para. 25(4)-(6) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(b)

F5Words 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)

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