Search Legislation

Finance Act 2017

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 20

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2017, Section 20. Help about Changes to Legislation

20Vehicle excise duty: ratesU.K.

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

(2)In paragraph 1 (general rate of duty)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£235” substitute “ £245 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£145” substitute “ £150 ”.

(3)In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a)in the words before paragraph (a), for “tables” substitute “ table ”,

(b)in paragraph (a), at the end insert “ and ”,

(c)in paragraph (b), at the end omit “, and”,

(d)omit paragraph (c),

(e)for Tables 1 and 2 substitute—

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001101020
1101202030
120130105115
130140125135
140150140150
150165180190
165175210220
175185230240
185200270280
200225295305
225255510520
255525535, and

(f)in the sentence immediately following Table 2—

(i)at the beginning, for “Table 2” substitute “ The table ”, and

(ii)for paragraphs (a) and (b) substitute—

(a)in column (3), in the last two rows, “295” were substituted for “510” and “ 525 ”, and

(b)in column (4), in the last two rows, “305” were substituted for “520” and “ 535 ”.

(4)In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£230” substitute “ £240 ”.

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

(a)in paragraph (a), for “£17” substitute “ £18 ”,

(b)in paragraph (b), for “£39” substitute “ £41 ”,

(c)in paragraph (c), for “£60” substitute “ £62 ”, and

(d)in paragraph (d), for “£82” substitute “ £85 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2017.

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?