Vehicle Excise and Registration Act 1994 schedule 1 paragraph 4C

Graduated rates for light passenger vehicles registered on or after 1 March 2001

Schedule 1 paragraph 4C establishes the graduated vehicle excise duty rates for light passenger vehicles first registered on or after 1 March 2001, based on their carbon dioxide emission levels and fuel type.

• Light passenger vehicles first registered on or after 1 March 2001 are subject to graduated vehicle excise duty rates determined by their CO₂ emissions figure, as shown in the relevant tables.
• Vehicles are divided into bands according to their CO₂ emissions in grams per kilometre, with lower-emission vehicles attracting lower rates of duty.
• Different rate tables apply depending on whether the vehicle uses a reduced pollution fuel (such as electricity, gas, or hybrid systems) or a standard fuel type (petrol or diesel).
• Where a vehicle's CO₂ emissions figure is not a multiple of 5, it is rounded down to the nearest multiple of 5 for the purpose of determining the applicable rate band.