Finance Act 2009

14Rates from April 2010U.K.

This adran has no associated Nodiadau Esboniadol

(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2)In paragraph 1(2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute “ £205 ”.

(3)Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.

(4)For “table” substitute “ tables ”.

(5)Omit the “and” at the end of paragraph (a).

(6)Insert at the end of paragraph (b) and

(c)whether or not the duty is payable on the first vehicle licence for the vehicle.

(7)For the table substitute—

Table 1
Rates payable on first vehicle licence for vehicle
CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
130140100110
140150115125
150165145155
165175240250
175185290300
185200415425
200225540550
225255740750
255940950
Table 2
Rates payable on any other vehicle licence for vehicle
CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001101020
1101202030
1201308090
130140100110
140150115125
150165145155
165175170180
175185190200
185200225235
200225235245
225255415425
255425435

Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—

(a)in column (3), in the last two rows, “235” were substituted for “ 415 ” and “425”, and

(b)in column (4), in the last two rows, “245” were substituted for “ 425 ” and “435”.

(8)In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for “£185” substitute “ £200 ”.

(9)Schedule 4 contains further provision about rates of vehicle excise duty etc.

(10)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2010.