Vehicle excise duty
58VED rates for light passenger vehicles and motorcycles
(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2)In paragraph 1B (graduated rates of duty for light passenger vehicles)—
(a)for the tables substitute—
“Table 1
Rates 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 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 285 | 295 |
175 | 185 | 340 | 350 |
185 | 200 | 480 | 490 |
200 | 225 | 630 | 640 |
225 | 255 | 860 | 870 |
255 | — | 1090 | 1100 |
Table 2
Rates 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 | 100 | 110 |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 195 | 205 |
175 | 185 | 215 | 225 |
185 | 200 | 255 | 265 |
200 | 225 | 280 | 290 |
225 | 255 | 480 | 490 |
255 | — | 495 | 505”; |
(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a)in column (3), in the last two rows, “280” were substituted for “480” and “495”, and
(b)in column (4), in the last two rows, “290” were substituted for “490” and “505”.”
(3)In paragraph 2(1) (VED rates for motorcycles)—
(a)in paragraph (c), for “£58” substitute “£59”, and
(b)in paragraph (d), for “£80” substitute “£81”.
(4)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2015.
59VED: extension of old vehicles exemption from 1 April 2016
(1)In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for the words from “constructed” to the end substitute “constructed before 1 January 1976”.
(2)The amendment made by subsection (1) comes into force on 1 April 2016; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.