Finance Act 2002 (c. 23)

Part 1 U.K. Excise duties

Vehicle excise duty U.K.

15 Cars registered on or after 1st March 2001: rates of duty U.K.

(1) For the Table in paragraph 1B of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rates of duty applicable to light passenger vehicles registered on or after 1st March 2001 on basis of certificate specifying CO₂ emissions figure) substitute—

“CO2 emissions figure		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Reduced rate	Standard Rate	Premium rate
g/km	g/km	£	£	£
–	120	60	70	80
120	150	90	100	110
150	165	110	120	130
165	185	130	140	150
185	–	150	155	160”

(2) This section applies to any licence taken out on or after 18th April 2002 for a period beginning on or after 1st May 2002.