Vehicle Excise and Registration Act 1994 schedule 1 paragraph 1B

Annual vehicle excise duty rates based on CO₂ emissions

Schedule 1 paragraph 1B sets out the annual rates of vehicle excise duty (road tax) for vehicles covered by this part of the schedule, determined by the vehicle's applicable CO₂ emissions figure.

• Annual vehicle excise duty is calculated by reference to a vehicle's CO₂ emissions figure, measured in grams per kilometre (g/km).
• Rates range from £20 per year for vehicles emitting up to 110 g/km, rising progressively to £760 per year for vehicles emitting more than 255 g/km.
• There is a significant jump in rates at higher emission levels, with vehicles exceeding 225 g/km paying £735 or £760 annually.
• Vehicles first registered before 23 March 2006 benefit from a concession: the two highest bands (over 225 g/km and over 255 g/km) are both capped at £430 instead of £735 and £760.