- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/03/2018)
- Gwreiddiol (Fel y'i Deddfwyd)
Vehicle Excise and Registration Act 1994
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Changes over time for: Paragraph 1GC
Version Superseded: 12/02/2019
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Point in time view as at 15/03/2018.
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[F11GC(1)This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies.U.K.
(2)If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—
(a)the applicable CO2 emissions figure, and
(b)whether the vehicle qualifies for the reduced rate of duty or is liable to the standard rate of duty.
(3)If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO2 emissions figure.
Table 1 - vehicles other than higher rate diesel vehicles
| CO2 emissions figure | Rate | ||
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Exceeding | Not exceeding | Reduced rate | Standard rate |
| g/km | g/km | £ | £ |
| 0 | 50 | — | 10 |
| 50 | 75 | 15 | 25 |
| 75 | 90 | 95 | 105 |
| 90 | 100 | 115 | 125 |
| 100 | 110 | 135 | 145 |
| 110 | 130 | 155 | 165 |
| 130 | 150 | 195 | 205 |
| 150 | 170 | 505 | 515 |
| 170 | 190 | 820 | 830 |
| 190 | 225 | 1230 | 1240 |
| 225 | 255 | 1750 | 1760 |
| 255 | - | 2060 | 2070 |
Table 2 - higher rate diesel vehicles
| CO2 emissions figure | Rate | |
|---|---|---|
| (1) | (2) | (3) |
| Exceeding | Not exceeding | Rate |
| g/km | g/km | £ |
| 0 | 50 | 25 |
| 50 | 75 | 105 |
| 75 | 90 | 125 |
| 90 | 100 | 145 |
| 100 | 110 | 165 |
| 110 | 130 | 205 |
| 130 | 150 | 515 |
| 150 | 170 | 830 |
| 170 | 190 | 1240 |
| 190 | 225 | 1760 |
| 225 | 255 | 2070 |
| 255 | - | 2070 |
(4)For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.
(5)A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).
(6)“Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.]
Textual Amendments
F1Sch. 1 para. 1GC substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(4)
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