PART 6Excise duties
Vehicle excise duty
195VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
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 “£215” substitute “£220”, and
b
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£130” substitute “£135”.
3
In paragraph 1B (graduated rates of duty for light passenger vehicles)—
a
for the tables substitute—
Table 1Rates payable on first vehicle licence for vehicle
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
130
140
110
120
140
150
125
135
150
165
160
170
165
175
265
275
175
185
315
325
185
200
450
460
200
225
590
600
225
255
805
815
255
—
1020
1030
Table 2Rates payable on any other vehicle licence for vehicle
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
100
110
10
20
110
120
20
30
120
130
90
100
130
140
110
120
140
150
125
135
150
165
160
170
165
175
185
195
175
185
205
215
185
200
240
250
200
225
260
270
225
255
450
460
255
—
465
475
b
in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
a
in column (3), in the last two rows, “260” were substituted for “450” and “465”, and
b
in column (4), in the last two rows, “270” were substituted for “460” and “475”.
4
In paragraph 1J (VED rates for light goods vehicles)—
a
in paragraph (a), for “£210” substitute “£215”, and
b
in paragraph (b), for “£130” substitute “£135”.
5
In paragraph 2(1) (VED rates for motorcycles)—
a
in paragraph (b), for “£35” substitute “£36”,
b
in paragraph (c), for “£53” substitute “£55”, and
c
in paragraph (d), for “£74” substitute “£76”.
6
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2012.