Vehicle Excise and Registration Act 1994

[F1 Graduated rates of duty U.K.

Textual Amendments

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

[F2 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 [F3 the following [F4 tables]] by reference to—

(a) the applicable CO₂ emissions figure, F5 ...

(b) whether the vehicle qualifies for the reduced rate of duty [F6 or is liable to the standard] rate of duty, [F7 and

(c) whether or not the duty is payable on the first vehicle licence for the vehicle.]

[F8 Table 1

Rates payable on first vehicle licence for vehicle

CO2 emissions figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard rate
g/km	g/km	£	£
130	140	100	110
140	150	115	125
150	165	145	155
165	175	240	250
175	185	290	300
185	200	415	425
200	225	540	550
225	255	740	750
255		940	950

Table 2

Rates payable on any other vehicle licence for vehicle

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	80	90
130	140	100	110
140	150	115	125
150	165	145	155
165	175	170	180
175	185	190	200
185	200	225	235
200	225	235	245
225	255	415	425
255		425	435

Table 2 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—

(a) in column (3), in the last two rows, “235” were substituted for “ 415 ” and “425”, and

(b) in column (4), in the last two rows, “245” were substituted for “ 425 ” and “435”.]]]

Textual Amendments

F2 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)

F3 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)

F4 Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(4)

F5 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)

F6 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)

F7 Sch. 1 para. 1B(c) and preceding word inserted (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(6)

F8 Sch. 1 para. 1B Tables 1, 2 substituted for Sch. 1 para. 1B Table (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(7)