SCHEDULES
SCHEDULE 1 Annual rates of duty
F1Part IA Light passenger vehicles F5registered before 1 April 2017: graduated rates of duty
Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)
Vehicles to which this Part applies
1A
1
This Part of this Schedule applies to a vehicle which—
a
b
is so registered on the basis of an EC certificate of conformity or UK approval certificate that—
i
identifies the vehicle as having been approved as a light passenger vehicle, and
ii
specifies a CO2 emissions figure in terms of grams per kilometre driven.
F62
In sub-paragraph (1)(b)(i) a “light passenger vehicle” means, as the case may be, a vehicle—
a
within Category M1 of Annex II to Council Directive 70/156/EEC (vehicle with at least four wheels used for carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat),
b
within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat), or
c
within Category M1 of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat).
3
For the purposes of this Part of this Schedule “the applicable CO2 emissions figure” is—
a
where the EC certificate of conformity or UK approval certificate specifies only one CO2 emissions figure, that figure, and
b
where it specifies more than one, the figure specified as the CO2 emissions (combined) figure.
4
Where the car is registered on the basis of an EC certificate of conformity, or UK approval certificate, that specifies separate CO2 emissions figures in terms of grams per kilometre driven for different fuels, “the applicable CO2 emissions figure” is the lowest figure specified or, in a case within sub-paragraph (3)(b), the lowest CO2 emissions (combined) figure specified.
5
If a vehicle is on first registration F3, under this Act or under the law of a country or territory outside the United Kingdom, a vehicle to which this Part of this Schedule applies—
a
its status as such a vehicle, and
b
the applicable CO2 emissions figure,
are not affected by any subsequent modification of the vehicle.
Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3