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Part 2U.K.Other taxes

Excise duty ratesU.K.

24Rates of vehicle excise dutyU.K.

(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 FigureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard Rate
g/kmg/km££
1001101020
1101202535
120130150160
130140180190
140150200210
150165245255
165175295305
175185325335
185200375385
200225405415
225255700710
255725735.

(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 FigureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard Rate
g/kmg/km££
050010
50752030
7590125135
90100165175
100110185195
110130210220
130150260270
150170670680
17019010851095
19022516401650
22525523302340
25527352745.

(6)In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—

CO2 Emissions FigureRate
(1)(2)(3)
ExceedingNot exceedingRate
g/kmg/km£
05030
5075135
7590175
90100195
100110220
110130270
130150680
1501701095
1701901650
1902252340
2252552745
2552745.

(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.