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This Order amends the Vehicle Licences (Duration of First Licences and Rate of Duty) Order 1986. That Order is extended to Northern Ireland in place of the Vehicle Licences (Duration of First Licences and Rate of Duty) (Northern Ireland) Order 1986, which is revoked. There is an increase of £1 in each case in the rates at which additional vehicle excise duty is payable where the first licence for a vehicle (for which the annual rate of duty does not exceed £300) is taken out for a period of 6 or 12 months plus a period beginning on the 10th, 17th or 24th day of the first month. This is the first increase in these rates since October 1986. References to repealed legislation are updated.
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