Vehicle Excise and Registration Act 1994

Valid from 28/07/2000

1BThe annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with the following table by reference to—

(a)the applicable CO2 emissions figure, and

(b)whether the vehicle qualifies for the reduced rate of duty, or is liable to the standard rate or the premium rate of duty.

CO2 emissions figureRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingReduced rateStandard ratePremium rate
g/kmg/km£££
15090100110
150165110120130
165185130140150
185150155160