Paragraph 1B F1
United Kingdom
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 F2the following F3table by reference to—
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| F7CO2 Emissions Figure | ||
|---|---|---|
| (1) | (2) | (3) |
| Exceeding or, in the first row, equal to or exceeding | Not exceeding | Rate |
| g/km | g/km | £ |
| 0 | 100 | 20 |
| 100 | 110 | 20 |
| 110 | 120 | 35 |
| 120 | 130 | 170 |
| 130 | 140 | 200 |
| 140 | 150 | 225 |
| 150 | 165 | 275 |
| 165 | 175 | 325 |
| 175 | 185 | 360 |
| 185 | 200 | 410 |
| 200 | 225 | 445 |
| 225 | 255 | 760 |
| 255 | — | 790 |
F8The 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 F9as if, in column (3), in the last two rows, “445” were substituted for “760” and “790”.
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. 1B substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(3)(4)
- F3
Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(a)
- F4
Word in Sch. 1 para. 1B(a) omitted (with effect in accordance with s. 14(10) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 14(5)
- F5
Sch. 1 para. 1B(b) and preceding word omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(3)(17)
- F6
Sch. 1 para. 1B(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(d)
- F7
Sch. 1 para. 1B Table substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(3)(11)
- F8
Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(f)(i)
- F9
Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(4)(11)
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)