187VED 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 “£220” substitute “ £225 ”, and
(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£135” substitute “ £140 ”.
(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 | 115 | 125 |
140 | 150 | 130 | 140 |
150 | 165 | 165 | 175 |
165 | 175 | 275 | 285 |
175 | 185 | 325 | 335 |
185 | 200 | 465 | 475 |
200 | 225 | 610 | 620 |
225 | 255 | 830 | 840 |
255 | | 1055 | 1065 |
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 | 95 | 105 |
130 | 140 | 115 | 125 |
140 | 150 | 130 | 140 |
150 | 165 | 165 | 175 |
165 | 175 | 190 | 200 |
175 | 185 | 210 | 220 |
185 | 200 | 250 | 260 |
200 | 225 | 270 | 280 |
225 | 255 | 465 | 475 |
255 | | 480 | 490”; |
(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a)in column (3), in the last two rows, “270” were substituted for “465” and “ 480 ”, and
(b)in column (4), in the last two rows, “280” were substituted for “475” and “ 490 ”.”
(4)In paragraph 1J (VED rates for light goods vehicles)—
(a)in paragraph (a), for “£215” substitute “ £220 ”, and
(b)in paragraph (b), for “£135” substitute “ £140 ”.
(5)In paragraph 2(1) (VED rates for motorcycles)—
(a)in paragraph (a), for “£16” substitute “ £17 ”,
(b)in paragraph (b), for “£36” substitute “ £37 ”,
(c)in paragraph (c), for “£55” substitute “ £57 ”, and
(d)in paragraph (d), for “£76” substitute “ £78 ”.
(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2013.