Vehicle Excise and Registration Act 1994 section 1L

Definitions used in the emissions-based vehicle excise duty classification

Section 1L provides the technical definitions of key terms used in paragraph 1K of Schedule 1, which sets out the emissions-based vehicle excise duty bands.

• The "Type I test" is the standard EU cold-start tailpipe emissions test prescribed by Council Directive 70/220/EEC, used to measure a vehicle's average exhaust emissions.
• The "reference mass" of a vehicle is its mass in running order (with bodywork, fluids, tools, spare wheel if fitted, fuel tank at 90% capacity and other liquid systems at 100%) plus an additional uniform allowance of 100 kilograms.
• The abbreviations CO, HC, NOx and PM refer respectively to carbon monoxide, hydrocarbons, oxides of nitrogen and particulate matter (the last applying only to diesel/compression ignition engines).
• These definitions ensure that when vehicles are tested and classified for vehicle excise duty purposes, the measurements and terminology are applied on a consistent, standardised basis across all vehicles.