The Finance (No. 1) Act 2013 amended the Finance Act 1992 to further increase the differential between motor cars with lower CO2 emissions and those with higher CO2 emissions, by means of Vehicle Registration Tax (VRT). The rates and CO2 bands applying to motor cars are as follows:
 - 0g/km up to and including 80g/km (14% or EUR 280 (USD 351) whichever is greater)
 - 81g/km to 100g/km (15% or EUR 300 (USD 351) , whichever is greater)
 - 101g/km to 110g/km (16% or EUR 320 (USD 401) whichever is the greater)
 - 111g/km to 120g/km (17% or EUR 340 (USD 427) whichever is the greater)
 - 121g/km to 130g/km (18% or EUR 360 (USD 452) whichever is the greater)
 - 131g/km to 140g/km (19% or EUR 380 (USD 477) whichever is the greater)
 - 141g/km to 155g/km (23% or EUR 460 (USD 577) whichever is greater)
 - 156g/km to 170g/km (27% or EUR 540 (USD 678) whichever is greater)
 - 171g/km to 190g/km (30% or EUR 600 (USD 753) whichever is greater)
 - 191g/km to 225g/km (34% or EUR 680 (USD 853) whichever is greater)
 - More than 225g/km (36% or EUR 720 (USD 904) whichever is greater)
 The current amendment has been effective since 2013. The legislation providing for VRT relief for electric vehicles, electric motorcycles, plug-in electric vehicles, and hybrid electric vehicles is contained in Section 135C of the Finance Act 1992 (as amendment). The reliefs were due to elapse on 31 December 2014 and were extended in the Finance Act 2014.