http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1

SCHEDULES

SCHEDULE 1 Annual rates of duty

Part IB Light goods vehicles

Vehicles to which this Part applies

1H

1

This Part of this Schedule applies to a vehicle which—

a

is first registered F7, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1st March 2001, and

b

is so registered on the basis of an EC certificate of conformity or UK approval certificate that identifies the vehicle as having been approved as a light goods vehicle.

F122

In sub-paragraph (1)(b) a “light goods vehicle” means, as the case may be, a vehicle—

a

within Category N₁ of Annex II to Council Directive 70/156/EEC (vehicle with four or more wheels used for carriage of goods and having a maximum mass not exceeding 3.5 tonnes),

b

within Category N₁ of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes), or

c

within Category N₁ 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 goods and having a maximum mass not exceeding 3.5 tonnes).

3

If a vehicle is on first registration F8, 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 its status as such a vehicle is not affected by a subsequent modification of the vehicle.

4

In this paragraph “EC certificate of conformity” and “UK approval certificate” have the same meaning as in Part IA of this Schedule.

Annual rate of duty

F21J

The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

a

if the vehicle is not a F4pre-2007 or post-2008 lower-emission van, F13£320;

b

if the vehicle is a F5pre-2007 or post-2008 lower-emission van, F11£140.

1K

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “F6pre-2007 lower-emission van” if—

a

the vehicle is first registeredF9, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1st March 2003 F1and before 1st January 2007, and

b

the limit values given for the vehicle by the Table (which is extracted from the new table inserted in section 5.3.1.4 of Annex I of Council Directive 70/220/EEC by Directive 98/69/EC of the European Parliament and of the Council) are not exceeded during a Type I test.

Reference mass of vehicle		Limit values for types of emissions by reference to vehicle type
		CO		HC	NO_x		HC + NO_x	PM
Exceeding	Not exceeding	Petrol	Diesel	Petrol	Petrol	Diesel	Diesel	Diesel
kg	kg	g/km	g/km	g/km	g/km	g/km	g/km	g/km
–	1,305	1.0	0.5	0.1	0.08	0.25	0.3	0.025
1,305	1760	1.81	0.63	0.13	0.1	0.33	0.39	0.04
1,760	3,500	2.27	0.74	0.16	0.11	0.39	0.46	0.06

1L

In paragraph 1K—

“Type I test” means a test as described in section 5.3 of Annex I to Council Directive 70/220/EEC as amended (test for simulating/verifying the average tailpipe emissions after a cold start and carried out using the procedure described in Annex III of that Directive as amended);
“the reference mass” of a vehicle means the mass of the vehicle with bodywork and, in the case of a towing vehicle, with coupling device, if fitted by the manufacturer, in running order, or mass of the chassis or chassis with cab, without bodywork and/or coupling device if the manufacturer does not fit the bodywork and/or coupling device (including liquids and tools, and spare wheel if fitted, and with the fuel tank filled to 90% and the other liquid containing systems, except those for used water, to 100% of the capacity specified by the manufacturer), increased by a uniform mass of 100 kilograms;
“CO” means mass of carbon monoxide;
“HC” means mass of hydrocarbons;
“NO_x” means mass of oxides of nitrogen;
“PM” means mass of particulates (for compression ignition engines).

F31M

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

a

the vehicle is first registeredF10, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 January 2009 and before 1 January 2011,

b

it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

c

it is powered by a compression ignition engine, and

d

the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.