Part 2Other taxes
Excise duty rates
24Rates of vehicle excise duty
1
Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.
2
In paragraph 1 (general rate)—
a
in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£325” substitute “£345”
, and
b
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£200” substitute “£210”
.
3
In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), for the Table substitute—
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
25
35
120
130
150
160
130
140
180
190
140
150
200
210
150
165
245
255
165
175
295
305
175
185
325
335
185
200
375
385
200
225
405
415
225
255
700
710
255
—
725
735
4
In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—
a
in column (3), in the last two rows, “405” were substituted for “700” and “725”, and
b
in column (4), in the last two rows, “415” were substituted for “710” and “735”.
5
In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), for Table 1 (vehicles other than higher rate diesel vehicles) substitute—
CO2 Emissions Figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard Rate
g/km
g/km
£
£
0
50
0
10
50
75
20
30
75
90
125
135
90
100
165
175
100
110
185
195
110
130
210
220
130
150
260
270
150
170
670
680
170
190
1085
1095
190
225
1640
1650
225
255
2330
2340
255
—
2735
2745
6
In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—
CO2 Emissions Figure
Rate
(1)
(2)
(3)
Exceeding
Not exceeding
Rate
g/km
g/km
£
0
50
30
50
75
135
75
90
175
90
100
195
100
110
220
110
130
270
130
150
680
150
170
1095
170
190
1650
190
225
2340
225
255
2745
255
—
2745
7
In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—
a
in paragraph (a) (reduced rate), for “£170” substitute “£180”
, and
b
in paragraph (b) (standard rate), for “£180” substitute “£190”
.
8
In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—
a
in paragraph (a), for “£560” substitute “£590”
, and
b
in paragraph (b), for “£570” substitute “£600”
.
9
In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£320” substitute “£335”
.
10
In paragraph 2(1) (rates for motorcycles)—
a
in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£24” substitute “£25”
,
b
in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£52” substitute “£55”
,
c
in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£80” substitute “£84”
, and
d
in paragraph (d) (other cases), for “£111” substitute “£117”
.
11
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2024.