Vehicle Excise and Registration Act 1994 schedule 1 paragraph 4F

Graduated rates of vehicle excise duty for light passenger vehicles based on CO2 emissions

Paragraph 4F of Schedule 1 establishes how vehicle excise duty rates are determined for light passenger vehicles by reference to their carbon dioxide (CO2) emission levels, using a graduated banding system.

• Light passenger vehicles first registered on or after 1 March 2001 are subject to graduated vehicle excise duty rates based on their CO2 emissions figures.
• Vehicles are placed into emission bands, with lower-emission vehicles attracting lower rates of duty and higher-emission vehicles attracting higher rates.
• A reduced rate of duty applies to vehicles that use certain alternative fuels, recognising their lower environmental impact compared to conventional petrol or diesel vehicles.
• The CO2 emissions figure used is the one recorded on the vehicle's type approval certificate at the time of manufacture.