Vehicle Excise and Registration Act 1994 schedule 1 paragraph 4H

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

Schedule 1 paragraph 4H establishes the graduated rates of vehicle excise duty (VED) for light passenger vehicles registered on or after 1 March 2001, where the rate of duty is determined by the vehicle's carbon dioxide (CO2) emissions figure and its fuel type.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.