SCHEDULES

SCHEDULE 1 Annual rates of duty

F1PART 1AALight Passenger Vehicles Registered On or After 1 April 2017

Rates of duty payable on any other vehicle licence for vehicle

1GD

(1)

For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is—

(a)

the reduced rate of F2£180, if the vehicle qualifies for the reduced rate, or

(b)

the standard rate of F3£190, if the vehicle is liable to the standard rate.

(2)

But sub-paragraph (1) does not apply where paragraph 1GE(2) F4... applies.