{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1B",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1B.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "schedule/1/paragraph/1B",
  "kind": "paragraph",
  "number": "1B",
  "heading": null,
  "text": "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 the following table by reference to—\n(a) the applicable CO2 emissions figure, ... ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nCO2 Emissions Figure\n(1)\n(2)\n(3)\nExceeding or, in the first row, equal to or exceeding\nNot exceeding\nRate\ng/km\ng/km\n£\n0\n100\n20\n100\n110\n20\n110\n120\n35\n120\n130\n170\n130\n140\n200\n140\n150\n225\n150\n165\n275\n165\n175\n325\n175\n185\n360\n185\n200\n410\n200\n225\n445\n225\n255\n760\n255\n—\n790\nThe 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, in column (3), in the last two rows, “445” were substituted for “760” and “790”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1B",
    "retrieved_at": "2026-10-29T09:34:01.789117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}