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- Point in Time (26/03/2015)
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Version Superseded: 15/09/2016
Point in time view as at 26/03/2015.
Vehicle Excise and Registration Act 1994, Paragraph 1B is up to date with all changes known to be in force on or before 16 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1[F21BU.K.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 [F3the following [F4tables]] by reference to—
(a)the applicable CO2 emissions figure, F5...
(b)whether the vehicle qualifies for the reduced rate of duty [F6or is liable to the standard] rate of duty, [F7and
(c)whether or not the duty is payable on the first vehicle licence for the vehicle.]
CO2 emissions figure | Rate | ||
---|---|---|---|
(1) | (2) | (3) | (4) |
Exceeding | Not exceeding | Reduced rate | Standard rate |
g/km | g/km | £ | £ |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 285 | 295 |
175 | 185 | 340 | 350 |
185 | 200 | 480 | 490 |
200 | 225 | 630 | 640 |
225 | 255 | 860 | 870 |
255 | 1090 | 1100 |
CO2 emissions figure | Rate | ||
---|---|---|---|
(1) | (2) | (3) | (4) |
Exceeding | Not exceeding | Reduced rate | Standard rate |
g/km | g/km | £ | £ |
100 | 110 | 10 | 20 |
110 | 120 | 20 | 30 |
120 | 130 | 100 | 110 |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 195 | 205 |
175 | 185 | 215 | 225 |
185 | 200 | 255 | 265 |
200 | 225 | 280 | 290 |
225 | 255 | 480 | 490 |
255 | 495 | 505] |
[F9Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—
[F10(a) in column (3), in the last two rows, “280” were substituted for “480” and “495”, and
(b)in column (4), in the last two rows, “290” were substituted for “490” and “505”.]]]]
Textual Amendments
F1Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3
F2Sch. 1 para. 1B substituted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(3)
F3Words in Sch. 1 para. 1B substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(3)(4)
F4Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(4)
F5Word in Sch. 1 para. 1B(a) omitted (with effect in accordance with s. 14(10) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 14(5)
F6Words in Sch. 1 para. 1B substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(3)(5)
F7Sch. 1 para. 1B(c) and preceding word inserted (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(6)
F8Sch. 1 para. 1B Tables 1, 2 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 2015 (c. 11), s. 58(2)(a)
F9Words following Sch. 1 para. 1B Table substituted (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(7)
F10Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 2015 (c. 11), s. 58(2)(b)
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