Vehicle Excise and Registration Act 1994 (c. 22)

SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

[F1 PART 1AA U.K. Light Passenger Vehicles Registered On or After 1 April 2017

Textual Amendments

F1 Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

Exemption from paying duty on first vehicle licence for certain vehicles U.K.

1GB (1) No vehicle excise duty shall be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies if the vehicle is within sub-paragraph F2 ... (3). U.K.

F3 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A vehicle is within this sub-paragraph if—

(a) its applicable CO₂ emissions figure exceeds 0 g/km but does not exceed 50 g/km, and

(b) condition A, B or C in paragraph 1C is met.]

Textual Amendments

F2 Words in Sch. 1 para. 1GB(1) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(4)(a) (with s. 85(8))

F3 Sch. 1 para. 1GB(2) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(4)(b) (with s. 85(8))