SCHEDULES

SCHEDULE 1 Annual rates of duty

F3Part IA Light passenger vehicles: graduated rates of duty

Annotations:
Amendments (Textual)
F3

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

The reduced rate

1C

1

A vehicle qualifies for the reduced rate of duty if condition A, B or C below is met.

F12

Condition A is that the vehicle—

a

is constructed—

i

so as to be propelled by a relevant type of fuel, or

ii

so as to be capable of being propelled by any of a number of relevant types of fuel, or

b

is constructed or modified—

i

so as to be propelled by a prescribed type of fuel, or

ii

so as to be capable of being propelled by any of a number of prescribed types of fuel,

and complies with any other requirements prescribed for the purposes of this condition.

3

Condition B is that the vehicle—

a

incorporates before its first registrationF4, under this Act or under the law of a country or territory outside the United Kingdom, equipment enabling it to meet such vehicle emission standards as may be prescribed for the purposes of this condition, and

b

has incorporated such equipment since F5that first registration.

4

Condition C is that the vehicle is of a description certified by the Secretary of State, before the vehicle’s first registration F6under this Act, as meeting such vehicle emission standards as may be prescribed for the purposes of this condition.

5

The Secretary of State may make provision by regulations—

a

for the making of an application to the Secretary of State for the issue of a certificate under sub-paragraph (4);

b

for the manner in which any determination of whether to issue such a certificate on such an application is to be made;

c

for the examination of one or more vehicles of the description to which the application relates, for the purposes of the determination mentioned in paragraph (b), by such persons, and in such manner, as may be prescribed;

d

for a fee to be paid for such an examination;

e

for the form and content of such a certificate;

f

for the revocation, cancellation or surrender of such a certificate;

g

for the fact that such a certificate is, or is not, in force in respect of a description of vehicle to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed; and

h

for appeals against any determination not to issue such a certificate.

F26

In this paragraph—

  • “bioethanol” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,

  • “relevant type of fuel” means—

    1. a

      bioethanol, or

    2. b

      a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and

  • “unleaded petrol” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979.

7

The Secretary of State may, with the consent of the Treasury, by regulations amend sub-paragraph (6).