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

20

30

120

130

125

135

130

140

155

165

140

150

170

180

150

165

210

220

165

175

255

265

175

185

280

290

185

200

320

330

200

225

350

360

225

255

605

615

255

—

620

630

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, “350” were substituted for “605” and “620”, and

b

in column (4), in the last two rows, “360” were substituted for “615” and “630”.