Vehicle Excise and Registration Act 1994 schedule 1 paragraph 4G

Graduated rates of vehicle excise duty for light passenger vehicles registered on or after 1 March 2001

Schedule 1, paragraph 4G establishes the graduated rates of vehicle excise duty for light passenger vehicles first registered on or after 1 March 2001, based on their carbon dioxide (CO2) emission levels and fuel type.

• Light passenger vehicles registered from 1 March 2001 are taxed according to CO2 emissions bands, with lower-emission vehicles paying reduced rates of vehicle excise duty.
• Vehicles are divided into bands based on their CO2 emissions in grams per kilometre (g/km), with separate rate tables for vehicles with different fuel types.
• A reduced rate applies to vehicles using alternative fuels, encouraging the use of cleaner technologies.
• The CO2 emission figure used is that recorded on the vehicle's registration document, as determined by the applicable type approval process.