Part 1

Charges, rates, allowances etc

Vehicle excise duty

VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
21
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 not exceeding 1,549cc), for “£205” substitute “ £215 ”, and
b
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£125” substitute “ £130 ”.
3
In paragraph 1B (graduated rates of duty for light passenger vehicles)—
a
for the tables substitute—
TABLE 1

RATES PAYABLE ON FIRST VEHICLE LICENCE FOR VEHICLE
CO2 emissions figure | Rate
(1) | (2) | (3) | (4)
Exceeding | Not exceeding | Reduced rate | Standard rate
g/km | g/km | £ | £
130 | 140 | 105 | 115
140 | 150 | 120 | 130
150 | 165 | 155 | 165
165 | 175 | 255 | 265
175 | 185 | 305 | 315
185 | 200 | 435 | 445
200 | 225 | 570 | 580
225 | 255 | 780 | 790
255 | | 990 | 1000
TABLE 2

RATES PAYABLE ON ANY OTHER VEHICLE LICENCE FOR VEHICLE
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 | 85 | 95
130 | 140 | 105 | 115
140 | 150 | 120 | 130
150 | 165 | 155 | 165
165 | 175 | 180 | 190
175 | 185 | 200 | 210
185 | 200 | 235 | 245
200 | 225 | 250 | 260
225 | 255 | 435 | 445
255 | | 450 | 460
;
b
in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
a
in column (3), in the last two rows, “250” were substituted for “435” and “ 450 ”, and
b
in column (4), in the last two rows, “260” were substituted for “445” and “ 460 ”.
4
In paragraph 1J (VED rates for light goods vehicles)—
a
in paragraph (a), for “£200” substitute “ £210 ”, and
b
in paragraph (b), for “£125” substitute “ £130 ”.
5
In paragraph 2(1) (VED rates for motorcycles)—
a
in paragraph (a), for “£15” substitute “ £16 ”,
b
in paragraph (b), for “£33” substitute “ £35 ”,
c
in paragraph (c), for “£50” substitute “ £53 ”, and
d
in paragraph (d), for “£70” substitute “ £74 ”.
6
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2011.