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Finance Act 2008, Section 17 is up to date with all changes known to be in force on or before 12 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

17Rates of vehicle excise dutyU.K.

(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 “£180” substitute “ £185 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “ £120 ”.

(3)In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—

Table
CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001201535
120150100120
15016512545
165185150170
185225195210
225385400

The table has effect in relation to vehicles first registered before 23 March 2006 as if—

(a)in column (3), in the last row, “ 195 ” were substituted for “385”, and

(b)in column (4), in the last row, “ 210 ” were substituted for “400”.

(4)In paragraph 1J (light goods vehicles)—

(a)in sub-paragraph (a) (vehicle which is not lower-emission van), for “£175” substitute “ £180 ”, and

(b)in sub-paragraph (b) (lower-emission van), for “£115” substitute “ £120 ”.

(5)In paragraph 2(1) (motorcycles)—

(a)in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “ £33 ”,

(b)in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “ £48 ”, and

(c)in paragraph (d) (any other case), for “£64” substitute “ £66 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.

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