Part 1Charges, rates, allowances, etc

Vehicle excise duty

13Rates for 2009-10

1

Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

2

In paragraph 1 (general)—

a

in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£185” substitute “ £190 ”, and

b

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “ £125 ”.

3

In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—

Table

CO2 emissions figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard rate

g/km

g/km

£

£

100

120

15

35

120

140

100

120

140

150

105

125

150

165

130

150

165

185

155

175

185

225

200

215

225

390

405

The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—

a

in column (3), in the last row, “200” were substituted for “ 390 ”, and

b

in column (4), in the last row, “215” were substituted for “ 405 ”.

4

In paragraph 1J (light goods vehicles)—

a

in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “ £185 ”, and

b

in sub-paragraph (b) (lower-emission van), for “£120” substitute “ £125 ”.

5

The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.