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Vehicle Excise and Registration Act 1994 section 4EE
Paragraph 4EE of Schedule 1 – Graduated rates of duty for light passenger vehicles registered on or after 1 April 2025
Paragraph 4EE of Schedule 1 to the Vehicle Excise and Registration Act 1994 establishes the vehicle excise duty rates that apply to light passenger vehicles first registered on or after 1 April 2025, using a graduated structure based on the vehicle's CO2 emission levels and whether the vehicle is registered in its first year or in subsequent years.
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