Vehicle Excise and Registration Act 1994 section 1M

Post-2008 lower-emission van

Section 1M defines what qualifies as a "post-2008 lower-emission van" for the purposes of vehicle excise duty rates under paragraph 1J.

  • The van must have been first registered on or after 1 January 2009 and before 1 January 2011, whether in the UK or abroad.
  • The van must fall within the scope of EU Regulation 715/2007, which sets emission standards for certain categories of motor vehicle.
  • The van must be powered by a compression ignition (diesel) engine.
  • The van's emissions must not exceed any of the emission limit values set out in Table 1 of Annex 1 to that EU Regulation for diesel-powered vehicles.

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