http://www.legislation.gov.uk/ukpga/2000/17/section/21/2016-09-15Finance Act 2000An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.texttext/xmlenStatute Law Database2026-04-16Expert Participation2016-09-15 Part I Excise duties Vehicle excise duty Increase in general rate.211In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified)—ain sub-paragraph (2) (the standard rate), for “£155" substitute “ £160 ”; andbin sub-paragraph (2A) (the reduced rate), for “£100" substitute “ £105 ”.2This section applies to licences issued on or after 1st March 2001.1994 c. 22.