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Vehicle Excise and Registration Act 1994
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- UK Public General Acts
- 1994 c. 22
- SCHEDULE 1
- Part IA
- Graduated rates of duty
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Changes over time for: Cross Heading: Graduated rates of duty
Alternative versions:
- 28/07/2000- Amendment
- 24/07/2002- Amendment
- 10/07/2003- Amendment
- 07/04/2005- Amendment
- 19/07/2006- Amendment
- 19/07/2007- Amendment
- 21/07/2008- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 19/07/2011- Amendment
- 17/07/2012- Amendment
- 17/07/2013- Amendment
- 17/07/2014- Amendment
- 26/03/2015- Amendment
- 15/09/2016- Amendment
- 27/04/2017- Amendment
- 15/03/2018- Amendment
- 12/02/2019- Amendment
- 01/04/2020- Amendment
- 01/04/2021- Amendment
- 01/04/2022- Amendment
- 01/04/2023- Amendment
- 22/02/2024- Amendment
Changes to legislation:
Vehicle Excise and Registration Act 1994, Cross Heading: Graduated rates of duty is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 1 Part IA Crossheading Graduated-rates-of-duty:
- s. 7(1A) inserted by 2006 c. 49 s. 47(2)
- s. 7(5)(za) inserted by 2006 c. 49 s. 47(3)
- s. 22(1)(aa) inserted by 2006 c. 49 s. 47(6)
- s. 22(1AA) inserted by 2006 c. 49 s. 47(9)
- s. 22(1BA) inserted by 2006 c. 49 s. 47(10)
- Sch. 1 para. 1N inserted by 2023 c. 1 s. 10(5)(e)(7)
- Sch. 2 para. 20G(2)(za)-(zc) inserted by 2023 c. 1 s. 10(2)(a)(i)(7)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 7(1A) inserted by 2006 c. 49 s. 47(2)
- s. 7(5)(za) inserted by 2006 c. 49 s. 47(3)
- s. 22(1)(aa) inserted by 2006 c. 49 s. 47(6)
- s. 22(1AA) inserted by 2006 c. 49 s. 47(9)
- s. 22(1BA) inserted by 2006 c. 49 s. 47(10)
- Sch. 1 para. 1N inserted by 2023 c. 1 s. 10(5)(e)(7)
- Sch. 2 para. 20G(2)(za)-(zc) inserted by 2023 c. 1 s. 10(2)(a)(i)(7)
[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)
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