[F1 Graduated rates of duty]U.K.
Textual Amendments
F1Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3
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 [F2the following [F3table]] by reference to—
(a)the applicable CO2 emissions figure, F4... [F5and ]
(b)whether the vehicle qualifies for the reduced rate of duty [F6or is liable to the standard] rate of duty F7...
F8(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
| [F9CO2 Emissions Figure | Rate | ||
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Exceeding | Not exceeding | Reduced rate | Standard Rate |
| g/km | g/km | £ | £ |
| 100 | 110 | 10 | 20 |
| 110 | 120 | 25 | 35 |
| 120 | 130 | 150 | 160 |
| 130 | 140 | 180 | 190 |
| 140 | 150 | 200 | 210 |
| 150 | 165 | 245 | 255 |
| 165 | 175 | 295 | 305 |
| 175 | 185 | 325 | 335 |
| 185 | 200 | 375 | 385 |
| 200 | 225 | 405 | 415 |
| 225 | 255 | 700 | 710 |
| 255 | — | 725 | 735] |
[F10The 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—
[F11(a) in column (3), in the last two rows, “405” were substituted for “700” and “725”, and
(b)in column (4), in the last two rows, “415” were substituted for “710” and “735”.]
Textual Amendments
F2Words 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)
F3Word 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)
F4Word 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)
F5Word 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)
F6Words 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)
F7Word 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)
F8Sch. 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)
F9Sch. 1 para. 1B Table substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(3)
F10Words 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)
F11Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(4)