The Vehicle Excise Duty (Reduced Pollution) Regulations 1998
The Vehicle Excise and Registration Act 1994 was amended by the Finance Act 1998 (section 16 and Schedule 2) so as to provide for reduced rates of vehicle excise duty to be applicable to certain buses, haulage vehicles and heavy goods vehicles when adapted so as to reduce pollution. These Regulations prescribe “the reduced pollution requirements” which are the requirements that must be satisfied in order that these reduced rates may apply to a vehicle and provide for the issue of reduced pollution certificates where the requirements are found to be satisfied.