SCHEDULES

SCHEDULE 1 Annual rates of duty

F2Part IA Light passenger vehicles F3registered before 1 April 2017: graduated rates of duty

Annotations:
Amendments (Textual)
F2

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

F3

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

The premium rate

F11E

1

A vehicle is liable to the premium rate of duty if—

a

it is constructed or modified so as to be propelled solely by diesel, and

b

it is not of a prescribed description.

2

In sub-paragraph (1)(a) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.