Paragraph 1A F1

United Kingdom

(1)

This Part of this Schedule applies to a vehicle which—

(a)

is first registered F2, under this Act or under the law of a country or territory outside the United Kingdom, F3, after 28 February 2001 but before 1 April 2017, and

(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.

(F41A)

Sub-paragraph (1B) has effect where—

(a)

the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero,

(b)

the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and

(c)

this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met.

(1B)

For the purposes of this Part of this Schedule—

(a)

the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and

(b)

accordingly the applicable CO₂ emissions figure is to be taken to be zero.

(F52)

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 F6, 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.

Annotations

Textual amendments

F1: Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3
F2: Words in Sch. 1 para. 1A(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(a)
F3: Words in Sch. 1 para. 1A(1)(a) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(b)
F4: Sch. 1 para. 1A(1A)(1B) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(b)(5)
F5: Sch. 1 para. 1A(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(2)(a) (with Sch. 4 paras. 16, 17)
F6: Words in Sch. 1 para. 1A(5) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(b)

Notes on Part IA

Textual amendments

F2: Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)