Vehicle Excise and Registration Act 1994 section 1GA

Paragraph 1GA – Scope of Part 1B of Schedule 1: vehicles registered from 1 April 2017

Section 1GA defines which vehicles fall within Part 1B of Schedule 1 for vehicle excise duty purposes, based on their registration date, type approval certificate, and CO₂ emissions figure.

• Part 1B applies to light passenger vehicles first registered on or after 1 April 2017 that have an EU certificate of conformity or UK approval certificate specifying a CO₂ emissions figure in grams per kilometre
• Motor caravans first registered on or after 12 March 2020 are excluded from Part 1B, even if they would otherwise qualify
• Zero-emission vehicles whose certificates do not specify a CO₂ figure are treated as having a CO₂ figure of zero, so they still fall within Part 1B (effective for licences taken out from 1 April 2025)
• Vehicles first registered before 1 April 2020 use NEDC emissions values, while vehicles first registered on or after 1 April 2020 use WLTP emissions values

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