46 Vehicle excise duty
Finance (No 2) Act 2015 (2015 c 33) | Legislation

Part 5 Excise Duties and other Taxes

Vehicle excise duty

46  Vehicle excise duty

(1)     VERA 1994 is amended as follows.

(2)     In Schedule 1 (annual rates of duty)—

(a)     in the heading to Part 1A (light passenger vehicles: graduated rates of duty) after “VEHICLES” insert “REGISTERED BEFORE 1 APRIL 2017”;

(b)     in paragraph 1A (vehicles to which Part 1A applies) in sub-paragraph (1)(a) for “on or after 1 March 2001” substitute “, after 28 February 2001 but before 1 April 2017”;

(c)     after Part 1A insert—

“Part 1AA
Light Passenger Vehicles Registered on or After 1 April 2017
Vehicles to which this Part applies etc
1GA

(1)     This Part of this Schedule applies to a vehicle which—

(a)     is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 April 2017, and

(b)     is so registered on the basis of an EU 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.

(2)     In sub-paragraph (1)(b)(i)

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