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.

• The first vehicle licence duty rate is determined by the vehicle's CO₂ emissions figure, using one of two rate tables depending on vehicle type.
• Standard vehicles (non-higher-rate diesels) pay duty according to Table 1, ranging from £10 for zero-emission vehicles up to £5,490 for vehicles emitting more than 255 g/km.
• Higher rate diesel vehicles — those propelled by diesel that do not meet the Euro 6d emissions standard — pay duty according to Table 2, which generally imposes higher rates at lower emission levels, ranging from £130 up to £5,490.
• A vehicle only meets the Euro 6d standard if its EU certificate of conformity specifically states Euro 6d (not Euro 6d-TEMP), and diesel means any diesel fuel as defined by EU Directive 98/70/EC.