PART 3Other taxes
Vehicle taxes
104Rates for light passenger or 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 “£270” substitute “
£280
”
, and
b
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£165” substitute “
£170
”
.
3
In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), 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
120
130
130
140
145
155
140
150
160
170
150
165
200
210
165
175
240
250
175
185
265
275
185
200
305
315
200
225
330
340
225
255
575
585
255
590
600
4
In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—
a
in column (3), in the last two rows, “330” were substituted for “575” and
“ 590 ”, andb
in column (4), in the last two rows, “340” were substituted for “585” and
“ 600 ”.
5
In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), 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
105
115
90
100
130
140
100
110
150
160
110
130
170
180
130
150
210
220
150
170
545
555
170
190
885
895
190
225
1335
1345
225
255
1900
1910
255
2235
2245
6
In that paragraph, 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
115
75
90
140
90
100
160
100
110
180
110
130
220
130
150
555
150
170
895
170
190
1345
190
225
1910
225
255
2245
255
2245
7
In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—
a
in paragraph (a) (reduced rate), for “£140” substitute “
£145
”
, and
b
in paragraph (b) (standard rate), for “£150” substitute “
£155
”
.
8
In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—
a
in paragraph (a), for “£465” substitute “
£480
”
, and
b
in paragraph (b), for “£475” substitute “
£490
”
.
9
In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£265” substitute “
£275
”
.
10
In paragraph 2(1) (rates for motorcycles)—
a
in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£20” substitute “
£21
”
,
b
in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£44” substitute “
£45
”
,
c
in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£67” substitute “
£69
”
, and
d
in paragraph (d) (other cases), for “£93” substitute “
£96
”
.
11
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2021.