SCHEDULES
SCHEDULE 1 Annual rates of duty
F7Part IA Light passenger vehicles F15registered before 1 April 2017: graduated rates of duty
Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)
Vehicles to which this Part applies
1A
1
This Part of this Schedule applies to a vehicle which—
a
b
is so registered on the basis of an EC 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.
F212
In sub-paragraph (1)(b)(i) a “light passenger vehicle” means, as the case may be, a vehicle—
a
within Category M1 of Annex II to Council Directive 70/156/EEC (vehicle with at least four wheels used for carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat),
b
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), or
c
within Category M1 of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (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
For the purposes of this Part of this Schedule “the applicable CO2 emissions figure” is—
a
where the EC certificate of conformity or UK approval certificate specifies only one CO2 emissions figure, that figure, and
b
where it specifies more than one, the figure specified as the CO2 emissions (combined) figure.
4
Where the car is registered on the basis of an EC certificate of conformity, or UK approval certificate, that specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels, “the applicable CO2 emissions figure” is the lowest figure specified or, in a case within sub-paragraph (3)(b), the lowest CO2 emissions (combined) figure specified.
5
If a vehicle is on first registration F9, under this Act or under the law of a country or territory outside the United Kingdom, a vehicle to which this Part of this Schedule applies—
a
its status as such a vehicle, and
b
the applicable CO2 emissions figure,
are not affected by any subsequent modification of the vehicle.
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 F16table by reference to—
b
F19c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24CO2 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 |
F20The 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—
F25a
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”.
The reduced rate
1C
1
A vehicle qualifies for the reduced rate of duty if condition A, B or C below is met.
F32
Condition A is that the vehicle—
a
is constructed—
i
so as to be propelled by a relevant type of fuel, or
ii
so as to be capable of being propelled by any of a number of relevant types of fuel, or
b
is constructed or modified—
i
so as to be propelled by a prescribed type of fuel, or
ii
so as to be capable of being propelled by any of a number of prescribed types of fuel,
and complies with any other requirements prescribed for the purposes of this condition.
3
Condition B is that the vehicle—
a
incorporates before its first registrationF10, under this Act or under the law of a country or territory outside the United Kingdom, equipment enabling it to meet such vehicle emission standards as may be prescribed for the purposes of this condition, and
b
has incorporated such equipment since F11that first registration.
4
Condition C is that the vehicle is of a description certified by the Secretary of State, before the vehicle’s first registration F12under this Act, as meeting such vehicle emission standards as may be prescribed for the purposes of this condition.
5
The Secretary of State may make provision by regulations—
a
for the making of an application to the Secretary of State for the issue of a certificate under sub-paragraph (4);
b
for the manner in which any determination of whether to issue such a certificate on such an application is to be made;
c
for the examination of one or more vehicles of the description to which the application relates, for the purposes of the determination mentioned in paragraph (b), by such persons, and in such manner, as may be prescribed;
d
for a fee to be paid for such an examination;
e
for the form and content of such a certificate;
f
for the revocation, cancellation or surrender of such a certificate;
g
for the fact that such a certificate is, or is not, in force in respect of a description of vehicle to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed; and
h
for appeals against any determination not to issue such a certificate.
F46
In this paragraph—
“bioethanol” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,
“relevant type of fuel” means—
- a
bioethanol, or
- b
a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and
- a
“unleaded petrol” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979.
7
The Secretary of State may, with the consent of the Treasury, by regulations amend sub-paragraph (6).
F5 The standard rate
Sch. 1 para. 1D substituted (with effect as mentioned in s. 11(10) of the amending Act) for Sch. 1 paras. 1D 1E by Finance Act 2007 (c. 11), s. 11(7)
F51D
A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.
Meaning of “prescribed”
1F
In this Part of this Schedule “prescribed” means prescribed by regulations made by the Secretary of State with the consent of the Treasury.
Meaning of “EC certificate of conformity” and “UK approval certificate”
F221G
1
References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of—
a
Council Directive 70/156/EEC,
b
Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007, or
c
Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.
F232
References in this Part of this Schedule to a “UK approval certificate” are, in relation to a vehicle, to—
a
a certificate issued under—
i
section 58(1) or (4) of the Road Traffic Act 1988, or
ii
Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)), or
b
any other certificate or document issued in the United Kingdom on the basis of which the vehicle is first registered, other than an EC certificate of conformity.
Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3