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Finance Act 2019

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This is the original version (as it was originally enacted).

58VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc

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

(2)In paragraph 1 (general rate)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£255” substitute “£265”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£155” substitute “£160”.

(3)In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017)—

(a)for the Table substitute—

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001101020
1101202030
120130115125
130140135145
140150150160
150165190200
165175225235
175185250260
185200290300
200225315325
225255545555
255560570;

(b)in the sentence immediately following the Table, for paragraphs (a) and (b) substitute—

(a)in column (3), in the last two rows, “315” were substituted for “545” and “560”, and

(b)in column (4), in the last two rows, “325” were substituted for “555” and “570”.

(4)In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017)—

(a)for Table 1 (vehicles other than higher rate diesel vehicles) substitute—

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
050010
50751525
7590100110
90100120130
100110140150
110130160170
130150200210
150170520530
170190845855
19022512701280
22525518051815
25521252135, and

(b)for Table 2 (higher rate diesel vehicles) substitute—

CO2 emissions figureRate
(1)(2)(3)
ExceedingNot exceedingRate
g/kmg/km£
05025
5075110
7590130
90100150
100110170
110130210
130150530
150170855
1701901280
1902251815
2252552135
2552135.

(5)In paragraph 1GD (rates for any other licence for light passenger vehicles registered on or after 1 April 2017), in sub-paragraph (1)—

(a)in paragraph (a) (the reduced rate) for “£130” substitute “£135”, and

(b)in paragraph (b) (the standard rate) for “£140” substitute “£145”.

(6)In paragraph 1GE (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000), in sub-paragraph (4) for “£310” substitute “£320”.

(7)In paragraph 1J (rates for light goods vehicles), in paragraph (a) for “£250” substitute “£260”.

(8)In paragraph 2(1) (rates for motorcycles)—

(a)in paragraph (a) for “£19” substitute “£20”,

(b)in paragraph (b) for “£42” substitute “£43”,

(c)in paragraph (c) for “£64” substitute “£66”, and

(d)in paragraph (d) for “£88” substitute “£91”.

(9)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2019.

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