Section 142 | Car first registered before 1st January 1998: the appropriate percentage
From legislation.gov.uk
15 July 2026
(1)The appropriate percentage for a car first registered before 1st January 1998 is determined under this section.
(2)If the car has an internal combustion engine with one or more reciprocating pistons, the appropriate percentage for the year is—F1F2F3
| Cylinder capacity of car in cubic centimetres | Appropriate percentage |
|---|---|
| 1,400 or less | 24% |
| More than 1,400 but not more than 2,000 | 35% |
| More than 2,000 | 37% |
For this purpose a car’s cylinder capacity is the capacity of its engine as calculated for the purposes of VERA 1994.
(3)If subsection (2) does not apply, the appropriate percentage for the year is 37%.F4
(4)Repealed