Vehicle Excise and Registration Act 1994 (c. 22)

SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

[F1 Part IA U.K. Light passenger vehicles [F2 registered before 1 April 2017]: graduated rates of duty

Textual Amendments

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

F2 Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

Graduated rates of duty U.K.

[F3 1B U.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 [F4 the following [F5 table]] by reference to—

(a) the applicable CO₂ emissions figure, F6 ... [F7 and ]

(b) whether the vehicle qualifies for the reduced rate of duty [F8 or is liable to the standard] rate of duty F9 ...

F10 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11 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	110	120
130	140	130	140
140	150	145	155
150	165	185	195
165	175	220	230
175	185	240	250
185	200	280	290
200	225	305	315
225	255	530	540
255	—	545	555]

[F12 [F13 The table] 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—

[F14 (a) in column (3), in the last two rows, “305” were substituted for “530” and “545”, and

(b) in column (4), in the last two rows, “315” were substituted for “540” and “555”.]]]]

Textual Amendments

F3 Sch. 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)

F4 Words 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)

F5 Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(a)

F6 Word 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)

F7 Word in Sch. 1 para. 1B(a) inserted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(b)

F8 Words 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)

F9 Word in Sch. 1 para. 1B(b) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(c)

F10 Sch. 1 para. 1B(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(d)

F11 Sch. 1 para. 1B Table substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(3)(a)

F12 Words 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)

F13 Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(f)(i)

F14 Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(3)(b)