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Part 1 U.K.Excise duties

Vehicle excise dutyU.K.

15 Cars registered on or after 1st March 2001: rates of dutyU.K.

(1)For the Table in paragraph 1B of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rates of duty applicable to light passenger vehicles registered on or after 1st March 2001 on basis of certificate specifying CO2 emissions figure) substitute—

CO2 emissions figureRate
(1)(2)(3)(4)(5)
ExceedingNot exceedingReduced rateStandard RatePremium rate
g/kmg/km£££
120607080
12015090100110
150165110120130
165185130140150
185150155160

(2)This section applies to any licence taken out on or after 18th April 2002 for a period beginning on or after 1st May 2002.

16 Vans registered on or after 1st March 2001: rates of dutyU.K.

(1)For paragraph 1J of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rate of duty applicable to light goods vehicles first registered on or after 1st March 2001) substitute—

1JThe 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 lower-emission van, £160;

(b)if the vehicle is a lower-emission van, £105.

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

1K(a)the vehicle is first registered on or after 1st March 2003, 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 vehicleLimit values for types of emissions by reference to vehicle type
COHCNOxHC + NOxPM
ExceedingNot exceedingPetrolDieselPetrolPetrolDieselDieselDiesel
kgkgg/kmg/kmg/kmg/kmg/kmg/kmg/km
1,3051.00.50.10.080.250.30.025
1,30517601.810.630.130.10.330.390.04
1,7603,5002.270.740.160.110.390.460.06

1LIn paragraph 1K—

(2)Subsection (1) applies to any licence taken out for a period beginning on or after 1st March 2003.

17 Disclosure of information for vehicle excise duty exemptionsU.K.

In the Vehicle Excise and Registration Act 1994 (c. 22), after section 22 insert—

22ZA Nil licences for vehicles for disabled persons: information

(1)This section applies to information that—

(a)is held for the purposes of functions relating to social security or war pensions—

(i)by the Secretary of State, or

(ii)by a person providing services to the Secretary of State, in connection with the provision of those services, and

(b)is of a description prescribed by regulations made by the Secretary of State.

(2)Information to which this section applies may, if the consent condition is satisfied, be supplied—

(a)to the Secretary of State, or

(b)to a person providing services to the Secretary of State,

for use for the purposes of relevant nil licence functions.

(3)The “consent condition”, in relation to any information, is that—

(a)if the information was provided by a person other than the person to whom the information relates, the person who provided the information, or

(b)in any other case, the person to whom the information relates,

has consented to the supply of the information and has not withdrawn that consent.

(4)Information supplied under subsection (2) shall not—

(a)be supplied by the recipient to any other person unless—

(i)it could be supplied to that person under subsection (2), or

(ii)it is supplied for the purposes of any civil or criminal proceedings relating to this Act;

(b)be used otherwise than for the purposes of relevant nil licence functions or any such proceedings.

(5)In this section “relevant nil licence functions” means functions relating to applications for, and the issue of, nil licences in respect of vehicles that are exempt vehicles under—

(a)paragraph 19 of Schedule 2, or

(b)paragraph 7 of Schedule 4..

18 Motorcycles (and motorcycle trade licences): rates of dutyU.K.

(1)For paragraph 2(1) to (1B) of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rates of duty applicable to motorcycles not exceeding 450 kilograms in weight unladen) substitute—

2(1)The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—

(a)if the cylinder capacity of the engine does not exceed 150 cubic centimetres, £15;

(b)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, £30;

(c)if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, £45;

(d)in any other case, £60..

(2)In sections 13(3)(a), 35A(5)(b) and 36(3)(b) of that Act, and in section 13(4)(a) of that Act as substituted under paragraph 8 of Schedule 4 to that Act (references to paragraph 2(1)(c) of Schedule 1 in connection with motorcycle trade licences), for “(1)(c)” substitute “ (1)(d) ”.

(3)Subsection (1), and the amendments in section 13 of that Act, apply to any licence taken out on or after 18th April 2002 for a period beginning on or after 1st May 2002.

(4)The amendments in sections 35A and 36 of that Act apply where the relevant period begins on or after 1st May 2002.

19 Registered vehicles etcU.K.

(1)Schedule 5 to this Act, which provides—

has effect.

(2)Subject to subsection (3), subsection (1) shall not come into force until such day as the Secretary of State may appoint by order made by statutory instrument; and an order under this subsection may appoint different days for different purposes.

(3)For the purpose of the exercise of any power to make regulations, subsection (1) comes into force on the day on which this Act is passed.

(4)The Secretary of State may by order made by statutory instrument make—

(a)such transitional provision as he considers necessary or expedient in connection with the coming into force of subsection (1);

(b)such provision consequential upon, or incidental or supplementary to, the amendments made by Schedule 5 to this Act (including provision further amending the Vehicle Excise and Registration Act 1994) as he considers necessary or expedient.

(5)A statutory instrument containing an order under subsection (4)(b) is subject to annulment in pursuance of a resolution of either House of Parliament.

Commencement Information

I1S. 19(1) in force for specified purposes at 24.7.2002, see s. 19(2)(3); s. 19(2)-(5) in force at 24.7.2002; s. 19(1) in force at 30.11.2003 for specified purposes and 19.12.2003 for remaining purposes by S.I. 2003/3086, art. 2

20 Calculating cylinder capacity of vehiclesU.K.

(1)In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of duty: general), after sub-paragraph (2A) insert—

(2B)For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State..

(2)Omit—

(a)paragraph 2(4) of that Schedule (power to make regulations as to calculation of cylinder capacity of motorcycle engines), and

(b)section 57(8) of that Act (regulations under paragraph 2(4) of Schedule 1 not subject to annulment).

(3)Any regulations—

(a)made under paragraph 2(4) of that Schedule or having effect as if so made, and

(b)in force or effective immediately before the passing of this Act,

shall have effect after the passing of this Act as if made under the paragraph 1(2B) inserted in that Schedule by this section.

(4)Subsection (3) has effect in place of section 17(2)(b) of the Interpretation Act 1978 (c. 30) (but is without prejudice to any other provision of that Act) and, in particular, the fact that the instrument containing any such regulations was not subject to annulment in pursuance of a resolution of either House of Parliament shall not prevent them being revoked, amended or re-enacted by regulations under that paragraph 1(2B).