Paragraph 1GE F1

United Kingdom

(1)

Sub-paragraph (2) applies for the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part applies if—

(a)

the price of the vehicle exceeds F2the applicable amount,

(b)

the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and

(F3c)

either—

(i)

the vehicle was so registered on or after 1 April 2025, or

(ii)

it was so registered before that date and its applicable CO₂ emissions figure exceeds 0g/km.

(F41A)

For the purposes of sub-paragraph (1) “the applicable amount” is—

(a)

in the case of a vehicle whose applicable CO2 emissions figure in grams per kilometre driven is zero, £50,000, and

(b)

in any other case, £40,000.

(2)

The annual rate of vehicle excise duty F5applicable to the vehicle is F6£640.

F7(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F95)

F10Sub-paragraph (2) does not apply to a vehicle if when it is first registered, whether that is under this Act or under the law of a country or territory outside the United Kingdom, it is a taxi capable of zero emissions (see paragraph 1GG).

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: Words in Sch. 1 para. 1GE(1)(a) substituted (with effect in accordance with s. 97(2) of the amending Act) by Finance Act 2026 (c. 11), s. 97(1)(a)(2)
F3: Sch. 1 para. 1GE(1)(c) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(b)(7)
F4: Sch. 1 para. 1GE(1A) inserted (with effect in accordance with s. 97(2) of the amending Act) by Finance Act 2026 (c. 11), s. 97(1)(b)(2)
F5: Words in Sch. 1 para. 1GE(2) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(12)(17)
F6: Sum in Sch. 1 para. 1GE(2) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(8)(11)
F7: Sch. 1 para. 1GE(3) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))
F8: Sch. 1 para. 1GE(4) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))
F9: Sch. 1 para. 1GE(5) inserted (with effect in accordance with s. 59(4)(5) of the amending Act) by Finance Act 2019 (c. 1), s. 59(2)
F10: Words in Sch. 1 para. 1GE(5) substituted (1.4.2020) by Finance Act 2020 (c. 14), s. 85(6)(b) (with s. 85(8))