SCHEDULES

SCHEDULE 1 Annual rates of duty

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

Annotations:
Amendments (Textual)
F1

Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

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 F3£180, if the vehicle qualifies for the reduced rate, or

b

the standard rate of F4£190, if the vehicle is liable to the standard rate.

2

But sub-paragraph (1) does not apply where paragraph 1GE(2) F2... applies.