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 ”, andb
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.