SCHEDULES
SCHEDULE 1 Annual rates of duty
Part IA Light passenger vehicles: graduated rates of duty
Graduated rates of duty
1B
The 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.
F1CO2 emissions figure | Rate | |||
|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) |
Exceeding | Not exceeding | Reduced rate | Standard Rate | Premium rate |
g/km | g/km | £ | £ | £ |
100 | 55 | 65 | 75 | |
100 | 120 | 65 | 75 | 85 |
120 | 150 | 95 | 105 | 115 |
150 | 165 | 115 | 125 | 135 |
165 | 185 | 135 | 145 | 155 |
185 | 155 | 160 | 165 | |