SCHEDULES

SCHEDULE 1 Annual rates of duty

Part IB Light goods vehicles

Annual rate of duty

F21J

The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

a

if the vehicle is not a F5pre-2007 or post-2008 lower-emission van, F4£180;

b

if the vehicle is a F7pre-2007 or post-2008 lower-emission van, F6£120.

1K

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “F8pre-2007 lower-emission van” if—

a

the vehicle is first registered on or after 1st March 2003 F1and before 1st January 2007, and

b

the limit values given for the vehicle by the Table (which is extracted from the new table inserted in section 5.3.1.4 of Annex I of Council Directive 70/220/EEC by Directive 98/69/EC of the European Parliament and of the Council) are not exceeded during a Type I test.

Reference mass of vehicle

Limit values for types of emissions by reference to vehicle type

CO

HC

NOx

HC + NOx

PM

Exceeding

Not exceeding

Petrol

Diesel

Petrol

Petrol

Diesel

Diesel

Diesel

kg

kg

g/km

g/km

g/km

g/km

g/km

g/km

g/km

–

1,305

1.0

0.5

0.1

0.08

0.25

0.3

0.025

1,305

1760

1.81

0.63

0.13

0.1

0.33

0.39

0.04

1,760

3,500

2.27

0.74

0.16

0.11

0.39

0.46

0.06

1L

In paragraph 1K—

  • “Type I test” means a test as described in section 5.3 of Annex I to Council Directive 70/220/EEC as amended (test for simulating/verifying the average tailpipe emissions after a cold start and carried out using the procedure described in Annex III of that Directive as amended);

  • “the reference mass” of a vehicle means the mass of the vehicle with bodywork and, in the case of a towing vehicle, with coupling device, if fitted by the manufacturer, in running order, or mass of the chassis or chassis with cab, without bodywork and/or coupling device if the manufacturer does not fit the bodywork and/or coupling device (including liquids and tools, and spare wheel if fitted, and with the fuel tank filled to 90% and the other liquid containing systems, except those for used water, to 100% of the capacity specified by the manufacturer), increased by a uniform mass of 100 kilograms;

  • “CO” means mass of carbon monoxide;

  • “HC” means mass of hydrocarbons;

  • “NOx” means mass of oxides of nitrogen;

  • “PM” means mass of particulates (for compression ignition engines).

F31M

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

a

the vehicle is first registered on or after 1 January 2009 and before 1 January 2011,

b

it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

c

it is powered by a compression ignition engine, and

d

the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.