Paragraph 40 Pool VCTS participantI1
United Kingdom
The baseline for a VCTS participant which is a pool VCTS participant is calculated as follows.
Step 1
Calculate the baseline for each manufacturer which is a member of the pool VCTS participant in accordance with whichever of paragraphs 25 to 39 is applicable to each manufacturer.
Step 2
Multiply each baseline calculated in accordance with step 1—
- (a)
by the number of non-ZE vans of which the manufacturer was the manufacturer and which were registered in 2021; or
- (b)
where the manufacturer was not the manufacturer of a van which was registered in 2021, by the number of non-ZE vans of which the manufacturer is the manufacturer and which were registered during the calendar year in which the manufacturer first became a VCTS participant or a member of a pool VCTS participant.
- (a)
Step 3
Add together the numbers resulting from step 2.
Step 4
Calculate the total number of non-ZE vans of which the manufacturers which are members of the pool VCTS participant are the manufacturer and which were registered—
- (a)
during 2021; or
- (b)
where the manufacturer was not the manufacturer of a van which was registered in 2021, during the calendar year in which the manufacturer first became a VCTS participant or a member of a pool VCTS participant.
- (a)
Step 5
Divide the number resulting from step 3 by the number resulting from step 4.
The pool VCTS participant’s baseline is the number resulting from step 5.
Annotations
Commencement
- I1
Sch. 1 para. 40 in force at 3.1.2024, see art. 1(b)