SCHEDULES

SCHEDULE 1 Annual rates of duty

F3Part IA Light passenger vehicles F5registered before 1 April 2017: graduated rates of duty

Annotations:
Amendments (Textual)
F3

Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

F5

Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

Graduated rates of duty

1B

The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with F1the following F6table by reference to—

a

the applicable CO2 emissions figure, F4... F7and

b

whether the vehicle qualifies for the reduced rate of duty F2or is liable to the standard rate of duty F8...

F9c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11CO2 Emissions Figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard Rate

g/km

g/km

£

£

100

110

10

20

110

120

25

35

120

130

150

160

130

140

180

190

140

150

200

210

150

165

245

255

165

175

295

305

175

185

325

335

185

200

375

385

200

225

405

415

225

255

700

710

255

—

725

735

F10The table has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—

F12a

in column (3), in the last two rows, “405” were substituted for “700” and “725”, and

b

in column (4), in the last two rows, “415” were substituted for “710” and “735”.