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	120	130
140	150	135	145
150	165	170	180
165	175	285	295
175	185	340	350
185	200	480	490
200	225	630	640
225	255	860	870
255		1090	1100

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	100	110
130	140	120	130
140	150	135	145
150	165	170	180
165	175	195	205
175	185	215	225
185	200	255	265
200	225	280	290
225	255	480	490
255		495	505]

[F9 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—

[F10 (a) in column (3), in the last two rows, “280” were substituted for “480” and “495”, and

(b) in column (4), in the last two rows, “290” were substituted for “490” and “505”.]]]]

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 (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 2015 (c. 11), s. 58(2)(a)

F9 Words following Sch. 1 para. 1B Table substituted (with effect in accordance with s. 14(10) of the amending Act) by Finance Act 2009 (c. 10), s. 14(7)

F10 Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 2015 (c. 11), s. 58(2)(b)