• The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO₂ emissions. 
• For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard).
• The overall maximum percentage is capped at 37%.
• The list price includes accessories.
• The list price is reduced for capital contributions made by the employee up to £5,000.
• Special rules may apply to cars provided for disabled employees.

• The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO ₂ emissions.
• For diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard).
• The overall maximum percentage is capped at 37%.
• The list price includes accessories.
• The list price is reduced for capital contributions made by the employee up to £5,000.
• Special rules may apply to cars provided for disabled employees.

• Car fuel benefit applies if an employee has the benefit of private fuel for a company car.
• The benefit is calculated by applying the percentage used to calculate the car benefit by a ‘fuel charge multiplier’.
• The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.

• Car fuel benefit applies if an employee has the benefit of private fuel for a company car.
• The benefit is calculated by applying the percentage used to calculate the car benefit by a ‘fuel charge multiplier’.
• The charge is proportionately reduced if provision of private fuel ceases part way through the year. The fuel benefit is reduced to nil only if the employee pays for all private fuel.

Where adjusted net income is more than £60,000 a year, the tax charge equals the Child Benefit received.

Where adjusted net income is more than £60,000 a year, the tax charge equals the Child Benefit received.

• Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
• If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
• The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% to apply to certain trading income. While legislation has been passed, the final devolution is subject to agreement between the UK Government and the Northern Ireland Executive, which has not yet been reached.

• Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
• If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
• The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% to apply to certain trading income.  While legislation has been passed, the final devolution is subject to agreement between the UK Government and the Northern Ireland Executive, which has not yet been reached.

Statutory pay

• Payments may be required from an employer if an employee is not at work for a variety of reasons.
• There are detailed conditions for an employee to qualify for any of these statutory payments.
• Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.

Statutory Sick Pay

• Payments may be required from an employer if an employee is too ill to work.
• SSP is generally payable for a period up to 28 weeks.

Statutory Maternity Pay

• Payments may be required from an employer when an employee takes time off to have a baby.
• SMP is payable for a period up to 39 weeks.

Statutory Paternity Pay

• Payments may be required from an employer when an employee takes time off during their partner’s Statutory Maternity Pay period.
• Payment is for a period of either one or two complete weeks.

Shared Parental Pay

• Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
• Payment is for up to a maximum of 37 weeks and is dependent on the mother’s unused SMP period.

Statutory Adoption Pay

• Payments may be required from an employer when an employee takes time off when they adopt a child.
• Payment is for a period up to 39 weeks.

Statutory Parental Bereavement Pay

• Payments may be required from an employer when parents take time off following the death of a child or a stillbirth.
• Payment is for up to a maximum of two weeks.

With the exception of Statutory Sick Pay, statutory payments may
be payable at 90% average weekly earnings throughout the payment period
in certain circumstances. This applies where 90% weekly earnings
are less than the standard rate of £156.66.

Statutory pay

• Payments may be required from an employer if an employee is not at work for a variety of reasons.
• There are detailed conditions for an employee to qualify for any of these statutory payments.
• Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least the lower earnings limit.

Statutory Sick Pay

• Payments may be required from an employer if an employee is too ill to work.
• SSP is generally payable for a period up to 28 weeks.

SSP support during coronavirus outbreak

The government temporarily made SSP more accessible to employees in response to the coronavirus outbreak. During the outbreak SSP was available from the first day of absence, including for those self-isolating or caring for others.

The government supported small and medium-sized businesses and employers to cope with the extra costs of paying coronavirus related SSP by refunding eligible SSP costs.

Statutory Maternity Pay

• Payments may be required from an employer when an employee takes time off to have a baby.
• SMP is payable for a period up to 39 weeks.

Statutory Paternity Pay

• Payments may be required from an employer when an employee takes time off during their partner’s Statutory Maternity Pay period.
• Payment is for a period of either one or two complete weeks.

Shared Parental Pay

• Payments may be required from an employer when an employee takes time off following the curtailment of the period of SMP by the mother.
• Payment is for up to a maximum of 37 weeks and is dependent on the mother’s unused SMP period.

Statutory Adoption Pay

• Payments may be required from an employer when an employee takes time off when they adopt a child.
• Payment is for a period up to 39 weeks.

Statutory Parental Bereavement Pay

• Payments may be required from an employer when parents take time off following the death of a child or a stillbirth.
• Payment is for up to a maximum of two weeks.

With the exception of Statutory Sick Pay, statutory payments may
be payable at 90% average weekly earnings throughout the payment period
in certain circumstances. This applies where 90% weekly earnings
are less than the standard rate of £151.97.

Income above the personal allowances is subject to income tax.

The personal allowance will be reduced if an individual’s ‘adjusted net income’ is above £100,000. The allowance is reduced by £1 for every £2 of income above £100,000.

An individual born before 6 April 1935 may be entitled to a married couple’s allowance but this is reduced if ‘adjusted net income’ is above the married couple’s allowance income limit (see table below).

Marriage allowance – 10% of the personal allowance may be transferable between certain spouses where neither pays tax above the basic rate. The Marriage allowance is not available to couples entitled to the Married Couple’s allowance.

Income above the personal allowances is subject to income tax.

The personal allowance will be reduced if an individual’s ‘ adjusted net income ‘ is above £100,000. The allowance is reduced by £1 for every £2 of income above £100,000.

An individual born before 6 April 1935 may be entitled to a married couple’s allowance but this is reduced if ‘ adjusted net income ‘ is above the married couple’s allowance income limit (see table below).

Marriage allowance – 10% of the personal allowance may be transferable between certain spouses where neither pays tax above the basic rate. The Marriage allowance is not available to couples entitled to the Married Couple’s allowance.

• Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
• Savings income and dividend income are taxed using UK tax rates and bands.

• Scottish resident taxpayers are liable on non-savings and non-dividend income as set out below.
• Savings income and dividend income are taxed using UK tax rates and bands.

• Income tax is devolved to Wales.
• Welsh resident taxpayers continue to pay the same overall income tax rates using the UK rates and bands.
• The total rate of income tax = UK income tax + Welsh rate of income tax
• Savings income and dividend income are taxed using UK tax rates and bands.

• Income tax is devolved to Wales from 6 April 2019.
• Welsh resident taxpayers continue to pay the same overall income tax rates using the UK rates and bands.
• The total rate of income tax = UK income tax + Welsh rate of income tax
• Savings income and dividend income are taxed using UK tax rates and bands.

Savers are able to subscribe any amounts into a cash ISA, a stocks and shares ISA or an innovative finance ISA subject to not exceeding the overall annual investment limit.

Investors may transfer their investments from one kind of ISA to another.

The Lifetime ISA is available for those aged between 18 and 40. Save up to £4,000 each year up until the age of 50, and receive a government bonus of 25% (a bonus of up to £1,000 a year). Savers can use some or all of the money to buy their first home, or keep it until they are aged 60 when the account can be accessed tax free. Conditions apply to the account holder and property purchased.  Penalties apply if funds are withdrawn in other circumstances.

A Help to Buy ISA provides a tax free savings account for first time buyers wishing to save for a home. The scheme provides a government bonus to each person who has saved into a Help to Buy ISA at the point they use their savings to purchase their first home. For every £200 a first time buyer saves, the government will provide a £50 bonus up to a maximum bonus of £3,000 on £12,000 of savings. The bonus will be paid in the form of a voucher when the first home is purchased. Conditions apply to the account holder and to the property purchased. Help to Buy ISAs closed to new savers on 30 November 2019. Existing holders can continue saving until 30 November 2029 and will have until 1 December 2030 to claim their bonus.

Savers are able to subscribe any amounts into a cash ISA, a stocks and shares ISA or an innovative finance ISA subject to not exceeding the overall annual investment limit.

Investors may transfer their investments from one kind of ISA to another.

The Lifetime ISA is available for those aged between 18 and 40. Save up to £4,000 each year up until the age of 50, and receive a government bonus of 25% (a bonus of up to £1,000 a year). Savers can use some or all of the money to buy their first home, or keep it until they are aged 60 when the account can be accessed tax free. Conditions apply to the account holder and property purchased.  Penalties apply if funds are withdrawn in other circumstances.

A Help to Buy ISA provides a tax free savings account for first time buyers wishing to save for a home. The scheme provides a government bonus to each person who has saved into a Help to Buy ISA at the point they use their savings to purchase their first home. For every £200 a first time buyer saves, the government will provide a £50 bonus up to a maximum bonus of £3,000 on £12,000 of savings. The bonus will be paid in the form of a voucher when the first home is purchased. Conditions apply to the account holder and to the property purchased. Help to Buy ISAs closed to new savers on 30 November 2019. Existing holders can continue saving until 30 November 2029 and will have until 1 December 2030 to claim their bonus.

LBTT (Residential property)

The rates apply to the portion of the total value which falls within each band.

Residential rates may be increased by 4% where further residential properties, costing over £40,000, are acquired.

First-time Buyer relief raises the zero rate tax threshold for first-time buyers from £145,000 to £175,000.

LBTT (Non-residential)

The rates apply to the portion of the total value which falls within each band.

LBTT (Residential property)

The rates apply to the portion of the total value which falls within each band.

Residential rates may be increased by 4% where further residential properties, costing over £40,000, are acquired.

First-time Buyer relief raises the zero rate tax threshold for first-time buyers from £145,000 to £175,000.

LBTT (Non-residential)

The rates apply to the portion of the total value which falls within each band.

LTT (Residential property)

The rates apply to the portion of the total value which falls within each band.

Residential rates may be increased by 4% where further residential properties costing over £40,000 or over are acquired.

Higher residential tax rates

Higher residential rates may apply when you already own one or more residential properties.

The rates apply to the portion of the total value which falls within each band.

LTT (Non-residential)

The rates apply to the portion of the total value which falls within each band.

LTT (Residential property)

Rates applying to 30 June 2021

Rates applying from 1 July 2021

The rates apply to the portion of the total value which falls within each band.

Residential rates may be increased by 4% where further residential properties costing over £40,000 or over are acquired.

Higher residential tax rates

Higher residential rates may apply when you already own one or more residential properties.

The rates apply to the portion of the total value which falls within each band.

LTT (Non-residential)

The rates apply to the portion of the total value which falls within each band.

• National Minimum Wage rates apply to employees up to the age of 22.
• National Living Wage (NLW) rates apply to employees 23 and over.
• The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
• Penalties apply to employers who fail to pay minimum wages.

• National Minimum Wage rates apply to employees up to the age of 22.
• National Living Wage (NLW) rates apply to employees 23 and over.
• The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
• Penalties apply to employers who fail to pay minimum wages.

• Employees start paying Class 1 NIC from age 16 (if sufficient earnings).
• Employers pay Class 1 NIC in accordance with the table below.
• Employer NIC for employees under the age of 21 and apprentices under the age of 25 is reduced from the normal rate of 15.05% to 0% up to the Upper Secondary Threshold of £967 per week. Also applies to veterans in the first 12 months of employment.
• Employees’ Class 1 NIC stop when they reach their State Pension age. The employer’s contribution continues.

Employees – Class 1 – 2022/23

* £242 from 6 July 2022

Entitlement to state pension and other contribution-based benefits is retained for earnings between £123 and £190* per week.

Employers – Class 1 – 2022/23

Other National Insurance payable by employers

Class 1A – 15.05% on broadly all taxable benefits provided to employees and on certain taxable termination and sporting testimonial payments in excess of £30,000

Class 1B – 15.05% on taxable PAYE Settlement Agreements

Self-employed – Class 2 and 4

• A self-employed person starts paying Class 2 and Class 4 NIC from 16 or over (if sufficient profits)
• Class 2 NIC stop when a person reaches State Pension age
• Class 4 NIC stop from the start of the tax year after the one in which the person reaches State Pension age.

Self-employed – Class 2 – 2022/23

For 2022/23 the point at which the self-employed person starts to pay Class 2 NICs will increase to £11,908. This means those with profits between the Small Profits Threshold and the Lower Profits Limit will not pay Class 2 NICs, but will still be able to access entitlement to contributory benefits.  A self-employed person with profits below the Small Profits Threshold might decide to carry on paying Class 2 voluntarily to accrue entitlement to the State Pension and other benefits.

Class 4 – 2022/23

Class 3

• A person needs 35 years (30 years if State Pension age is before 6 April 2016) of NIC to get a full State Pension.
• Class 3 voluntary contributions can be paid to fill or avoid gaps in a NI record.

Class 3 – 2022/23

Flat rate per week £15.85

• Employees start paying Class 1 NIC from age 16 (if sufficient earnings).
• Employers pay Class 1 NIC in accordance with the table below.
• Employer NIC for employees under the age of 21 and apprentices under the age of 25 is reduced from the normal rate of 13.8% to 0% up to the Upper Secondary Threshold of £967 per week. Also applies to veterans in the first 12 months of employment.
• Employees’ Class 1 NIC stop when they reach their State Pension age . The employer’s contribution continues.

Employees – Class 1 – 2021/22

Entitlement to state pension and other contribution-based benefits is retained for earnings between £120 and £184 per week.

Employers – Class 1 – 2021/22

Other National Insurance payable by employers

Class 1A – 13.8% on broadly all taxable benefits provided to employees and on certain taxable termination and sporting testimonial payments in excess of £30,000

Class 1B – 13.8% on taxable PAYE Settlement Agreements

Self-employed – Class 2 and 4

• A self-employed person starts paying Class 2 and Class 4 NIC from 16 or over (if sufficient profits)
• Class 2 NIC stop when a person reaches State Pension age
• Class 4 NIC stop from the start of the tax year after the one in which the person reaches State Pension age.

Self-employed – Class 2 – 2021/22

No Class 2 is due if the amount of trading profits assessable to income tax and Class 4 NIC is below this figure. However, a person might decide to carry on paying Class 2 voluntarily to accrue entitlement to the State Pension and other benefits.  

Class 4 – 2021/22

Class 3

• A person needs 35 years (30 years if State Pension age is before 6 April 2016) of NIC to get a full State Pension.
• Class 3 voluntary contributions can be paid to fill or avoid gaps in a NI record.

Class 3 – 2021/22

Flat rate per week £15.40

Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.

Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.

• Tax relief available for personal contributions is the higher of £3,600 (gross) or 100% of relevant earnings.
• Any contributions in excess of £40,000, whether personal or by the employer, may be subject to income tax on the individual.
• The limit may be reduced to £4,000 once money purchase pensions are accessed.
• Where the £40,000 limit is not fully used it may be possible to carry the unused amount forward for three years.
• The annual allowance is tapered for those with adjusted income over £240,000. For every £2 of income over £240,000 an individual’s annual allowance will be reduced by £1, down to a minimum of £4,000.
• Employers will obtain tax relief on employer contributions if they are paid and made ‘wholly and exclusively’ for the purposes of the business. The tax relief for large contributions may be spread over several years.

• Tax relief available for personal contributions is the higher of £3,600 (gross) or 100% of relevant earnings.
• Any contributions in excess of £40,000, whether personal or by the employer, may be subject to income tax on the individual.
• The limit may be reduced to £4,000 once money purchase pensions are accessed.
• Where the £40,000 limit is not fully used it may be possible to carry the unused amount forward for three years.
• The annual allowance is tapered for those with adjusted income over £240,000. For every £2 of income over £240,000 an individual’s annual allowance will be reduced by £1, down to a minimum of £4,000.
• Employers will obtain tax relief on employer contributions if they are paid and made ‘wholly and exclusively’ for the purposes of the business. The tax relief for large contributions may be spread over several years.

31 July 2022 – Second payment on account for 2021/22 tax year.

5 October 2022 – Deadline for notifying HMRC of new sources of income (including the Child Benefit charge) if no tax return has been issued for 2021/22 tax year.

31 October 2022 – Deadline for submission of 2021/22 non-electronic returns.

30 December 2022 – Deadline for submission of 2021/22 electronic tax returns if ‘coding out’ of eligible underpayment is required.

31 January 2023 – Deadline for filing electronic tax returns for 2021/22. Balancing payment due for 2021/22 tax year. First payment on account due for 2022/23 tax year.

31 July 2021 – Second payment on account for 2020/21 tax year.

5 October 2021 – Deadline for notifying HMRC of new sources of income (including the Child Benefit charge) if no tax return has been issued for 2020/21 tax year.

31 October 2021 – Deadline for submission of 2020/21 non-electronic returns.

30 December 2021 – Deadline for submission of 2020/21 electronic tax returns if ‘coding out’ of eligible underpayment is required.

31 January 2022 – Deadline for filing electronic tax returns for 2020/21. Balancing payment due for 2020/21 tax year. First payment on account due for 2021/22 tax year.

• SDLT is payable on land and property transactions in England and Northern Ireland.
• Property transactions in Scotland are subject to Land and Buildings Transaction Tax (LBTT).
• Property transactions in Wales are subject to Land Transaction Tax (LTT).

Residential property

The rates apply to the portion of the total value which falls within each band.

These rates may be increased by 3% where further residential properties, costing over £40,000, are acquired.

First-time Buyer relief

From 1 July 2021 First-time buyers may be eligible for first-time buyer relief on purchases of residential property up to £500,000. The rates apply to the portion of the total value which falls within each band.

Non-residential SDLT rates

Payable on consideration which falls in each band.

• SDLT is payable on land and property transactions in England and Northern Ireland.
• Property transactions in Scotland are subject to Land and Buildings Transaction Tax (LBTT).
• Property transactions in Wales are subject to Land Transaction Tax (LTT).

Residential property

The rates apply to the portion of the total value which falls within each band. The following rates apply to 30 June 2021:

The following rates apply from 1 July to 30 September 2021:

The following rates apply from 1 October 2021:

These rates may be increased by 3% where further residential properties, costing over £40,000, are acquired.

First-time Buyer relief

From 1 July 2021 First-time buyers may be eligible for first-time buyer relief on purchases of residential property up to £500,000. The rates apply to the portion of the total value which falls within each band.

Non-residential SDLT rates

Payable on consideration which falls in each band.

• The basic State Pension is a regular payment from the government that an individual may be entitled to when they reach State Pension age.
• The basic State Pension depends on the number of years an individual has paid National Insurance or has National Insurance credits, eg while unemployed or claiming certain benefits.
• To receive the basic State Pension an individual must have paid or been credited with National Insurance contributions (NIC).
• In 2016 the State Pension was reformed into a single-tier new State Pension. In order to benefit from the full amount the individual will need 35 years, rather than the previous 30 years of NIC or credits for the full amount, with pro-rating where 35 years is not achieved. You will usually need 10 qualifying years to get any State Pension. The amount an individual receives can be higher or lower depending on their National Insurance record. It will only be higher if you have over a certain amount of Additional State Pension.
• Currently an individual may also be entitled to the Additional State Pension. How much an individual gets depends on the number of qualifying years of NIC, the amount of earnings and whether the individual has been contracted out of the scheme.

• The basic State Pension is a regular payment from the government that an individual may be entitled to when they reach State Pension age .
• The basic State Pension depends on the number of years an individual has paid National Insurance or has National Insurance credits, eg while unemployed or claiming certain benefits.
• To receive the basic State Pension an individual must have paid or been credited with National Insurance contributions (NIC).
• In 2016 the State Pension was reformed into a single-tier new State Pension. In order to benefit from the full amount the individual will need 35 years, rather than the previous 30 years of NIC or credits for the full amount, with pro-rating where 35 years is not achieved. You will usually need 10 qualifying years to get any State Pension. The amount an individual receives can be higher or lower depending on their National Insurance record. It will only be higher if you have over a certain amount of Additional State Pension.
• Currently an individual may also be entitled to the Additional State Pension. How much an individual gets depends on the number of qualifying years of NIC, the amount of earnings and whether the individual has been contracted out of the scheme.

• Van benefit is chargeable if the van is available for an employee’s private use.
• A fuel benefit may also be chargeable if an employee has the benefit of private fuel paid for in respect of a company van.
• The charges do not apply to vans if a ‘restricted private use condition’ is met throughout the year.
• From 6 April 2021 a 0% benefit charge may apply to vans which cannot emit CO₂ when driven.

• Van benefit is chargeable if the van is available for an employee’s private use.
• A fuel benefit may also be chargeable if an employee has the benefit of private fuel paid for in respect of a company van.
• The charges do not apply to vans if a ‘ restricted private use condition ‘ is met throughout the year.
• From 6 April 2021 a 0% benefit charge may apply to vans which cannot emit CO ₂ when driven.

• Registered businesses charge VAT on their sales. This is known as output VAT and the sales are referred to as outputs.
• Similarly VAT is charged on most goods and services purchased by the business. This is known as input VAT.
• There are three rates: standard which applies to most goods and services, reduced rate for some goods and services such as home energy and zero rate goods and services, for example, most food and children’s clothes.
• Some supplies are exempt from VAT for example postage stamps, financial and insurance transactions.
• A business is required to register for VAT if the value of taxable supplies exceeds the annual registration limit.

• Registered businesses charge VAT on their sales. This is known as output VAT and the sales are referred to as outputs.
• Similarly VAT is charged on most goods and services purchased by the business. This is known as input VAT.
• There are three rates: standard which applies to most goods and services, reduced rate for some goods and services such as home energy and zero rate goods and services, for example, most food and children’s clothes.
• Some supplies are exempt from VAT for example postage stamps, financial and insurance transactions.
• A business is required to register for VAT if the value of taxable supplies exceeds the annual registration limit.
• The government has frozen the VAT registration and deregistration limits until 1 April 2022.

* 12.5% for hospitality and tourism from 1 October 2021 to 31 March 2022

Where the CO₂ emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.

For a bi-fuel vehicle which has two CO₂ emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO₂ emissions figure, you should identify the CO₂ band based on engine size. If its cylinder capacity is:

• If its cylinder capacity is 1,400cc or less, use CO₂ band 140
• If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO₂ band 175;
• If its cylinder capacity exceeds 2,000cc, use CO₂ band 225 or above.

Where the CO ₂ emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.

For a bi-fuel vehicle which has two CO ₂ emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO ₂ emissions figure, you should identify the CO ₂ band based on engine size. If its cylinder capacity is:

• If its cylinder capacity is 1,400cc or less, use CO ₂ band 140
• If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO ₂ band 175;
• If its cylinder capacity exceeds 2,000cc, use CO ₂ band 225 or above.

New diesel vehicles that do not meet the Euro 6d emissions standard are charged a supplement on their First Year Rate to the effect of moving up by one VED band.

VED bands and rates for cars first registered on or after 1 April 2017

VED bands and rates for cars registered on or after 1 March 2001 but before 1 April 2017

*Including cars emitting over 225g/km registered before 23 March 2006.

New diesel vehicles that do not meet the Euro 6d emissions standard are charged a supplement on their First Year Rate to the effect of moving up by one VED band.

VED bands and rates for cars first registered on or after 1 April 2017

VED bands and rates for cars registered on or after 1 March 2001 but before 1 April 2017

*Including cars emitting over 225g/km registered before 23 March 2006.