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 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 | 115 | 125 |
| 130 | 140 | 135 | 145 |
| 140 | 150 | 150 | 160 |
| 150 | 165 | 190 | 200 |
| 165 | 175 | 225 | 235 |
| 175 | 185 | 250 | 260 |
| 185 | 200 | 290 | 300 |
| 200 | 225 | 315 | 325 |
| 225 | 255 | 545 | 555 |
| 255 | — | 560 | 570”; |
(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 figure | Rate | ||
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Exceeding | Not exceeding | Reduced rate | Standard rate |
| g/km | g/km | £ | £ |
| 0 | 50 | 0 | 10 |
| 50 | 75 | 15 | 25 |
| 75 | 90 | 100 | 110 |
| 90 | 100 | 120 | 130 |
| 100 | 110 | 140 | 150 |
| 110 | 130 | 160 | 170 |
| 130 | 150 | 200 | 210 |
| 150 | 170 | 520 | 530 |
| 170 | 190 | 845 | 855 |
| 190 | 225 | 1270 | 1280 |
| 225 | 255 | 1805 | 1815 |
| 255 | — | 2125 | 2135”, and |
(b)for Table 2 (higher rate diesel vehicles) substitute—
| “CO2 emissions figure | Rate | |
|---|---|---|
| (1) | (2) | (3) |
| Exceeding | Not exceeding | Rate |
| g/km | g/km | £ |
| 0 | 50 | 25 |
| 50 | 75 | 110 |
| 75 | 90 | 130 |
| 90 | 100 | 150 |
| 100 | 110 | 170 |
| 110 | 130 | 210 |
| 130 | 150 | 530 |
| 150 | 170 | 855 |
| 170 | 190 | 1280 |
| 190 | 225 | 1815 |
| 225 | 255 | 2135 |
| 255 | — | 2135”. |
(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.