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”, and
- b
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.