PART 6

Excise duties

Vehicle excise duty

VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
195
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 “£215” substitute “£220”, and
b
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£130” substitute “£135”.
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 | 110 | 120
140 | 150 | 125 | 135
150 | 165 | 160 | 170
165 | 175 | 265 | 275
175 | 185 | 315 | 325
185 | 200 | 450 | 460
200 | 225 | 590 | 600
225 | 255 | 805 | 815
255 | — | 1020 | 1030
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 | 90 | 100
130 | 140 | 110 | 120
140 | 150 | 125 | 135
150 | 165 | 160 | 170
165 | 175 | 185 | 195
175 | 185 | 205 | 215
185 | 200 | 240 | 250
200 | 225 | 260 | 270
225 | 255 | 450 | 460
255 | — | 465 | 475
;
b
in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
a
in column (3), in the last two rows, “260” were substituted for “450” and “465”, and
b
in column (4), in the last two rows, “270” were substituted for “460” and “475”.
4
In paragraph 1J (VED rates for light goods vehicles)—
a
in paragraph (a), for “£210” substitute “£215”, and
b
in paragraph (b), for “£130” substitute “£135”.
5
In paragraph 2(1) (VED rates for motorcycles)—
a
in paragraph (b), for “£35” substitute “£36”,
b
in paragraph (c), for “£53” substitute “£55”, and
c
in paragraph (d), for “£74” substitute “£76”.
6
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2012.