Vehicle Excise and Registration Act 1994 section 1K

Pre-2007 lower-emission van

Section 1K defines what qualifies as a "pre-2007 lower-emission van" for the purposes of the reduced vehicle excise duty rate available under paragraph 1J.

• A van must have been first registered on or after 1 March 2003 and before 1 January 2007 to qualify as a pre-2007 lower-emission van.
• The vehicle's emissions must not exceed specific limit values set out in a table derived from EU Directive 98/69/EC when tested under the standard Type I emissions test.
• The emission limits vary according to the reference mass (weight) of the vehicle, with three weight bands: up to 1,305 kg, 1,305 kg to 1,760 kg, and 1,760 kg to 3,500 kg.
• Different limit values apply depending on whether the van is petrol or diesel, covering carbon monoxide, hydrocarbons, nitrogen oxides, combined hydrocarbons and nitrogen oxides, and particulate matter.