SCHEDULES

SCHEDULE 1U.K. Annual rates of duty

[F1PART 1AAU.K.Light Passenger Vehicles Registered On or After 1 April 2017

Vehicles to which this Part applies etcU.K.

1GA(1)This Part of this Schedule applies to a vehicle which—U.K.

(a)is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 April 2017, and

(b)is so registered on the basis of an EU certificate of conformity or UK approval certificate that—

(i)identifies the vehicle as having been approved as a light passenger vehicle, and

(ii)specifies a CO₂ emissions figure in terms of grams per kilometre driven.

(2)In sub-paragraph (1)(b)(i) a “light passenger vehicle” [F2means a vehicle within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat)].

(3)The following provisions of Part 1A of this Schedule apply for the purposes of this Part of this Schedule as they apply for the purposes of that Part—

F3(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)paragraph 1A(5) (effect of subsequent modifications);

(c)paragraphs 1C and 1D (the reduced rate and the standard rate);

[F4(d)paragraph 1G(2) (meaning of “UK approval certificate”).]

[F5(4)References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of Directive 2007/46/EC.

(5)Sub-paragraphs (3) and (4) of paragraph 1A of this Schedule (meaning of “the applicable CO₂ emissions figure”) apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 1A of this Schedule, but—

(a)any reference to an EU certificate of conformity in paragraph 1A(3) or (4) is to be construed in accordance with sub-paragraph (4) of this paragraph, and

(b)for the purpose of determining the applicable CO₂ emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EU certificate of conformity.]

Exemption from paying duty on first vehicle licence for certain vehiclesU.K.

1GB(1)No vehicle excise duty shall be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies if the vehicle is within sub-paragraph (2) or (3).U.K.

(2)A vehicle is within this sub-paragraph if—

(a)its applicable CO₂ emissions figure is 0 g/km, and

(b)it is not an exempt vehicle by reason of paragraph 25(4) of Schedule 2 (because of sub-paragraph (5) of that paragraph).

(3)A vehicle is within this sub-paragraph if—

(a)its applicable CO₂ emissions figure exceeds 0 g/km but does not exceed 50 g/km, and

(b)condition A, B or C in paragraph 1C is met.

Graduated rates of duty payable on first vehicle licenceU.K.

[F61GC(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.

(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.]

Rates of duty payable on any other vehicle licence for vehicleU.K.

1GD(1)For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is—U.K.

(a)the reduced rate of £130, if the vehicle qualifies for the reduced rate, or

(b)the standard rate of £140, if the vehicle is liable to the standard rate.

(2)But sub-paragraph (1) does not apply where paragraph 1GE(2) or (4) applies.

Higher rates of duty: vehicles with a price exceeding £40,000U.K.

1GE(1)Sub-paragraph (2) applies for the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part applies if—U.K.

(a)the price of the vehicle exceeds £40,000,

(b)the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and

(c)the vehicle's applicable CO₂ emissions figure exceeds 0 g/km.

(2)The annual rate of vehicle excise duty applicable to the vehicle is—

(a)£440, if the vehicle qualifies for the reduced rate, or

(b)£450, if the vehicle is liable to the standard rate.

(3)Sub-paragraph (4) applies for the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part applies if—

(a)the price of the vehicle exceeds £40,000;

(b)the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and

(c)the vehicle's applicable CO₂ emissions figure is 0 g/km.

(4)The annual rate of vehicle excise duty applicable to the vehicle is £310.

Calculating the price of a vehicleU.K.

1GF(1)For the purposes of paragraph 1GE(1)(a) and (3)(a) the price of a vehicle is—U.K.

(a)in a case where the vehicle has a list price, the sum of—

(i)that price, and

(ii)the price of any non-standard accessory which is attached to the vehicle when it is first registered under this Act, or

(b)in a case where the vehicle does not have a list price, its notional price.

(2)The reference in sub-paragraph (1)(a)(ii) to the price of a non-standard accessory is to—

(a)its list price, if it has one, or

(b)its notional price, if it has no list price.

(3)Sections 123, 124, 125 and 127 to 130 of the Income Tax (Earnings and Pensions) Act 2003 apply for the purpose of defining terms used in this paragraph as they apply for the purpose of defining terms used in Chapter 6 of Part 3 of that Act, but with the modifications specified in sub-paragraph (4).

(4)The modifications are as follows—

(a)references to a car are to be read as references to a vehicle;

(b)references to relevant taxes are to be read as not including references to vehicle excise duty;

(c)in section 124(1)(f) for the words from “qualifying” to the end substitute “ accessories attached to the vehicle when it was first registered under VERA 1994 ”;

(d)in section 125 omit subsection (1) and (2)(a);

(e)in section 127—

(i)in subsection (1) omit “initial extra”;

(ii)omit subsection (2).]