Paragraph 1GC F1F2
United Kingdom
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.
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—
the applicable CO2 emissions figure, F3...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
| F4CO2 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
| F5CO2 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 |
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.
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).
“Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.
Annotations
Textual amendments
- F1
Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)
- F2
Sch. 1 para. 1GC substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(4)
- F3
Sch. 1 para. 1GC(2)(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(8)(17)
- F4
Sch. 1 para. 1GC Table 1 substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(5)(11)
- F5
Sch. 1 para. 1GC Table 2 substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(6)(11)