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.
| [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] | |
Textual Amendments
F1Table 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)