Vehicle Excise and Registration Act 1994 schedule 1 paragraph 1GC

First vehicle licence rates based on CO₂ emissions

Paragraph 1GC sets out the annual rates of vehicle excise duty (road tax) payable when a vehicle is first licensed, with the rate determined by the vehicle's CO₂ emissions and whether it is a higher rate diesel vehicle.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.