SCHEDULES
SCHEDULE 1 Annual rates of duty
F1PART 1AALight Passenger Vehicles Registered On or After 1 April 2017
Annotations:
Amendments (Textual)
Exemption from paying duty on first vehicle licence for certain vehicles
1GB
1
No vehicle excise duty shall be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies if the vehicle is within sub-paragraph F2... (3).
F32
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
A vehicle is within this sub-paragraph if—
a
its applicable CO2 emissions figure exceeds 0 g/km but does not exceed 50 g/km, and
b
condition A, B or C in paragraph 1C is met.
Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)