81VED 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 “£225” substitute “ £230 ”, and
(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£140” substitute “ £145 ”.
(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 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 280 | 290 |
175 | 185 | 335 | 345 |
185 | 200 | 475 | 485 |
200 | 225 | 625 | 635 |
225 | 255 | 850 | 860 |
255 | | 1080 | 1090 |
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 | 100 | 110 |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 195 | 205 |
175 | 185 | 215 | 225 |
185 | 200 | 255 | 265 |
200 | 225 | 275 | 285 |
225 | 255 | 475 | 485 |
255 | | 490 | 500”; |
(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a)in column (3), in the last two rows, “275” were substituted for “475” and “ 490 ”, and
(b)in column (4), in the last two rows, “285” were substituted for “485” and “ 500 ”.”
(4)In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£220” substitute “ £225 ”.
(5)In paragraph 2(1) (VED rates for motorcycles)—
(a)in paragraph (b), for “£37” substitute “ £38 ”,
(b)in paragraph (c), for “£57” substitute “ £58 ”, and
(c)in paragraph (d), for “£78” substitute “ £80 ”.
(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.