Part 1Charges, rates, allowances, reliefs etc
Environmental taxes and duties
17Rates of vehicle excise duty
1
Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
2
In paragraph 1 (general)—
a
in sub-paragraph (2)
(vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£180” substitute “
£185
”
, and
b
in sub-paragraph (2A)
(vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “
£120
”
.
3
In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
Table
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
100
120
15
35
120
150
100
120
150
165
125
45
165
185
150
170
185
225
195
210
225
385
400
The table has effect in relation to vehicles first registered before 23 March 2006 as if—
a
in column (3), in the last row,
“ 195 ”were substituted for “385”, andb
in column (4), in the last row,
“ 210 ”were substituted for “400”.
4
In paragraph 1J (light goods vehicles)—
a
in sub-paragraph (a)
(vehicle which is not lower-emission van), for “£175” substitute “
£180
”
, and
b
in sub-paragraph (b)
(lower-emission van), for “£115” substitute “
£120
”
.
5
In paragraph 2(1) (motorcycles)—
a
in paragraph (b)
(motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “
£33
”
,
b
in paragraph (c)
(motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “
£48
”
, and
c
in paragraph (d)
(any other case), for “£64” substitute “
£66
”
.
6
The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.