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.

• Light passenger vehicles first registered from 1 March 2001 onwards are subject to graduated VED rates based on their CO2 emissions, replacing the flat-rate system used for older vehicles.
• Vehicles are classified into bands according to their CO2 emissions measured in grams per kilometre (g/km), with lower-emission vehicles attracting lower rates of duty.
• Different rate tables apply depending on whether the vehicle uses petrol, diesel, or an alternative fuel, with alternative fuel vehicles generally benefiting from reduced rates.
• The CO2 emissions figure used is the one recorded on the vehicle's type approval certificate or equivalent documentation at the time of registration.