195VED rates for light passenger vehicles, light goods vehicles, motorcycles etcU.K.
This section has no associated Explanatory Notes
(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 “£215” substitute “ £220 ”, and
(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£130” substitute “ £135 ”.
(3)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 figure | Rate |
---|
(1) | (2) | (3) | (4) |
---|
Exceeding | Not exceeding | Reduced rate | Standard rate |
---|
g/km | g/km | £ | £ |
---|
130 | 140 | 110 | 120 |
140 | 150 | 125 | 135 |
150 | 165 | 160 | 170 |
165 | 175 | 265 | 275 |
175 | 185 | 315 | 325 |
185 | 200 | 450 | 460 |
200 | 225 | 590 | 600 |
225 | 255 | 805 | 815 |
255 | | 1020 | 1030 |
Table 2
Rates 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 | 90 | 100 |
130 | 140 | 110 | 120 |
140 | 150 | 125 | 135 |
150 | 165 | 160 | 170 |
165 | 175 | 185 | 195 |
175 | 185 | 205 | 215 |
185 | 200 | 240 | 250 |
200 | 225 | 260 | 270 |
225 | 255 | 450 | 460 |
255 | | 465 | 475”; |
(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a)in column (3), in the last two rows, “260” were substituted for “450” and “ 465 ”, and
(b)in column (4), in the last two rows, “270” were substituted for “460” and “ 475 ”.”
(4)In paragraph 1J (VED rates for light goods vehicles)—
(a)in paragraph (a), for “£210” substitute “ £215 ”, and
(b)in paragraph (b), for “£130” substitute “ £135 ”.
(5)In paragraph 2(1) (VED rates for motorcycles)—
(a)in paragraph (b), for “£35” substitute “ £36 ”,
(b)in paragraph (c), for “£53” substitute “ £55 ”, and
(c)in paragraph (d), for “£74” substitute “ £76 ”.
(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2012.