# Vehicle Excise and Registration Act 1994, Paragraph 1B

Extent: E+W+S+N.I.

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—
(a) the applicable CO2 emissions figure, ... ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CO2 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
The 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”.

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Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1B (the official version)
Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.