(1)The appropriate percentage for a car first registered before 1st January 1998 is determined under this section.
(2)If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is—
| Cylinder capacity of car in cubic centimetres | Appropriate percentage |
|---|---|
| 1,400 or less | 15% |
| More than 1,400 but not more than 2,000 | 22% |
| More than 2,000 | 32% |
For this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994.
(3)If subsection (2) does not apply, the appropriate percentage for the year is—
(a)15%, if the car is an electrically propelled vehicle, and
(b)32%, in any other case.
(4)For the purposes of this section a vehicle is not an electrically propelled vehicle unless—
(a)it is propelled solely by electrical power, and
(b)that power is derived from—
(i)a source external to the vehicle, or
(ii)an electrical storage battery which is not connected to any source of power when the vehicle is in motion.