Textual Amendments
F1Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3
F2Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)
1BU.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 [F3the following [F4table]] by reference to—
(a)the applicable CO2 emissions figure, F5... [F6and ]
(b)whether the vehicle qualifies for the reduced rate of duty [F7or is liable to the standard] rate of duty F8...
F9(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
| [F10CO2 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 | 125 | 135 |
| 130 | 140 | 155 | 165 |
| 140 | 150 | 170 | 180 |
| 150 | 165 | 210 | 220 |
| 165 | 175 | 255 | 265 |
| 175 | 185 | 280 | 290 |
| 185 | 200 | 320 | 330 |
| 200 | 225 | 350 | 360 |
| 225 | 255 | 605 | 615 |
| 255 | — | 620 | 630] |
[F11The table] 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—
[F12(a)in column (3), in the last two rows, “350” were substituted for “605” and “620”, and
(b)in column (4), in the last two rows, “360” were substituted for “615” and “630”.]
Textual Amendments
F3Words 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)
F4Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(a)
F5Word 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)
F6Word in Sch. 1 para. 1B(a) inserted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(b)
F7Words 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)
F8Word in Sch. 1 para. 1B(b) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(c)
F9Sch. 1 para. 1B(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(d)
F10Sch. 1 para. 1B Table substituted (1.4.2022 in relation to licences taken out on or after that date) by Finance Act 2022 (c. 3), s. 78(3)(11)
F11Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(f)(i)
F12Words in Sch. 1 para. 1B substituted (1.4.2022 in relation to licences taken out on or after that date) by Finance Act 2022 (c. 3), s. 78(4)(11)