# Vehicle Excise and Registration Act 1994, Paragraph 1GC

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

(1) This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies.
(2) If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—
(a) the applicable CO2 emissions figure, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO2 emissions figure.
Table 1 - vehicles other than higher rate diesel vehicles
CO2 Emissions Figure
(1)
(2)
(3)
Exceeding or, in the first row, equal to
Not exceeding
Rate
g/km
g/km
£
0
0
10
0
50
115
50
75
135
75
90
280
90
100
365
100
110
405
110
130
455
130
150
560
150
170
1410
170
190
2270
190
225
3420
225
255
4850
255
—
5690
Table 2 - higher rate diesel vehicles
CO2 Emissions Figure
Rate
(1)
(2)
(3)
Exceeding or, in the first row, equal to or exceeding
Not exceeding
Rate
g/km
g/km
£
0
50
135
50
75
280
75
90
365
90
100
405
100
110
455
110
130
560
130
150
1410
150
170
2270
170
190
3420
190
225
4850
225
255
5690
255
—
5690
(4) For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.
(5) A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).
(6) “Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.

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