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Finance Act 2015

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Point in time view as at 26/03/2015.

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58VED rates for light passenger vehicles and motorcyclesU.K.

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

(2)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 figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
130140120130
140150135145
150165170180
165175285295
175185340350
185200480490
200225630640
225255860870
25510901100
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
120130100110
130140120130
140150135145
150165170180
165175195205
175185215225
185200255265
200225280290
225255480490
255495505;

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

(a)in column (3), in the last two rows, “280” were substituted for “480” and “ 495 ”, and

(b)in column (4), in the last two rows, “290” were substituted for “490” and “ 505 ”.

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

(a)in paragraph (c), for “£58” substitute “ £59 ”, and

(b)in paragraph (d), for “£80” substitute “ £81 ”.

(4)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2015.

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