In the case of cars with an original market value of £19,250 or less, Table A applies to those having an internal combustion engine with one or more reciprocating pistons, and Table B applies to other cars.

A car’s cylinder capacity is the cylinder capacity of its engine calculated as for the purposes of the M1Vehicles (Excise) Act 1971 or the M2Vehicles (Excise) Act (Northern Ireland) 1972.