SCHEDULES

SCHEDULE 1 Annual rates of duty

F1PART 1AALight Passenger Vehicles Registered On or After 1 April 2017

Annotations:
Amendments (Textual)
F1

Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

Graduated rates of duty payable on first vehicle licence

F21GC

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.

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

F3CO2 emissions figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard rate

g/km

g/km

£

£

0

50

0

10

50

75

15

25

75

90

110

120

90

100

140

150

100

110

160

170

110

130

180

190

130

150

220

230

150

170

575

585

170

190

935

945

190

225

1410

1420

225

255

2005

2015

255

—

2355

2365

Table 2 - higher rate diesel vehicles

F4CO2 emissions figure

Rate

(1)

(2)

(3)

Exceeding

Not exceeding

Rate

g/km

g/km

£

0

50

25

50

75

120

75

90

150

90

100

170

100

110

190

110

130

230

130

150

585

150

170

945

170

190

1420

190

225

2015

225

255

2365

255

—

2365

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.