SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

[F1 Part IA U.K. Light passenger vehicles: graduated rates of duty

Textual Amendments

F1 Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

Graduated rates of duty] U.K.

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.

[F2 CO2 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]

Textual Amendments

F2 Table in Sch. 1 para. 1B substituted (10.7.2003 with application as mentioned in s. 14(4) of the amending Act) by Finance Act 2003 (c. 14), s. 14(2)