http://www.legislation.gov.uk/id/ukpga/2013/29

PART 4Excise duties and other taxes

Vehicle excise duty

187VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

(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 “£220” substitute “ £225 ”, and

(b)

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£135” substitute “ £140 ”.

(3)

In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a)

for the tables substitute—

“TABLE 1Rates 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
115
125
140
150
130
140
150
165
165
175
165
175
275
285
175
185
325
335
185
200
465
475
200
225
610
620
225
255
830
840
255
1055
1065
TABLE 2Rates 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
95
105
130
140
115
125
140
150
130
140
150
165
165
175
165
175
190
200
175
185
210
220
185
200
250
260
200
225
270
280
225
255
465
475
255
480
490”;

CO₂ emissions figure	Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard rate
g/km	g/km	£	£
130	140	115	125
140	150	130	140
150	165	165	175
165	175	275	285
175	185	325	335
185	200	465	475
200	225	610	620
225	255	830	840
255		1055	1065

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	95	105
130	140	115	125
140	150	130	140
150	165	165	175
165	175	190	200
175	185	210	220
185	200	250	260
200	225	270	280
225	255	465	475
255		480	490”;

(b)

in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—

“(a)
in column (3), in the last two rows, “270” were substituted for “465” and “ 480 ”, and
(b)
in column (4), in the last two rows, “280” were substituted for “475” and “ 490 ”.”

(4)

In paragraph 1J (VED rates for light goods vehicles)—

(a)

in paragraph (a), for “£215” substitute “ £220 ”, and

(b)

in paragraph (b), for “£135” substitute “ £140 ”.

(5)

In paragraph 2(1) (VED rates for motorcycles)—

(a)

in paragraph (a), for “£16” substitute “ £17 ”,

(b)

in paragraph (b), for “£36” substitute “ £37 ”,

(c)

in paragraph (c), for “£55” substitute “ £57 ”, and

(d)

in paragraph (d), for “£76” substitute “ £78 ”.

(6)

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2013.