Vehicle Excise and Registration Act 1994 section 1A

Paragraph 1A of Schedule 1 – CO₂ emissions-based vehicle excise duty for light passenger vehicles

Section 1A defines which vehicles fall within the CO₂ emissions-based vehicle excise duty regime, how the applicable CO₂ emissions figure is determined, and confirms that subsequent modifications to a vehicle do not change its duty classification.

• This regime applies to light passenger vehicles (up to 8 passenger seats plus driver) first registered after 28 February 2001 but before 1 April 2017, where the registration is based on an EC certificate of conformity or UK approval certificate specifying a CO₂ emissions figure.
• Where a vehicle produces zero CO₂ emissions but the certificate does not actually state a CO₂ figure, the vehicle is treated as though the certificate specifies zero grams per kilometre, and its applicable CO₂ emissions figure is taken to be zero.
• If the certificate states only one CO₂ figure, that is the applicable figure; if it states more than one, the combined figure is used; and if separate figures are given for different fuels, the lowest figure (or lowest combined figure) applies.
• Once a vehicle is first registered and falls within this regime, neither its status nor its applicable CO₂ emissions figure can be changed by any later modification to the vehicle.

---