PART 5Other taxes
Vehicle taxes
78Rates for light passenger or light goods vehicles, motorcycles etc
(1)
Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.
(2)
In paragraph 1 (general rate)—
(a)
in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£280” substitute “£295”
, and
(b)
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£170” substitute “£180”
.
(3)
“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
125
135
130
140
155
165
140
150
170
180
150
165
210
220
165
175
255
265
175
185
280
290
185
200
320
330
200
225
350
360
225
255
605
615
255
—
620
630”.
(4)
“(a)
in column (3), in the last two rows, “350” were substituted for “605” and “620”, and
(b)
in column (4), in the last two rows, “360” were substituted for “615” and “630”.”
(5)
“CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
0
50
0
10
50
75
15
25
75
90
110
120
90
100
140
150
100
110
160
170
110
130
180
190
130
150
220
230
150
170
575
585
170
190
935
945
190
225
1410
1420
225
255
2005
2015
255
—
2355
2365”.
(6)
“CO2 emissions figure
Rate
(1)
(2)
(3)
Exceeding
Not exceeding
Rate
g/km
g/km
£
0
50
25
50
75
120
75
90
150
90
100
170
100
110
190
110
130
230
130
150
585
150
170
945
170
190
1420
190
225
2015
225
255
2365
255
—
2365”.
(7)
In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—
(a)
in paragraph (a) (reduced rate), for “£145” substitute “£155”
, and
(b)
in paragraph (b) (standard rate), for “£155” substitute “£165”
.
(8)
In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—
(a)
in paragraph (a), for “£480” substitute “£510”
, and
(b)
in paragraph (b), for “£490” substitute “£520”
.
(9)
In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£275” substitute “£290”
.
(10)
In paragraph 2(1) (rates for motorcycles)—
(a)
in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£21” substitute “£22”
,
(b)
in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£45” substitute “£47”
,
(c)
in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£69” substitute “£73”
, and
(d)
in paragraph (d) (other cases), for “£96” substitute “£101”
.
(11)
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2022.