Part 1Excise duties
Vehicle excise duty
14Vehicle excise duty: rates
1
In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (the general rate)—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
in sub-paragraph (2A)
(general rate of duty in case of vehicle with engine with cylinder capacity not exceeding 1,549 cubic centimetres) for “£105” substitute “
£110
”
.
F22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In paragraph 1J of that Schedule (rates of duty applicable to light goods vehicles first registered on or after 1st March 2001)—
a
in paragraph (a)
(vehicle which is not a lower-emission van) for “£160” substitute “
£165
”
;
b
in paragraph (b)
(vehicle which is a lower-emission van) for “£105” substitute “
£110
”
.
4
This section applies to any licence taken out on or after 17th April 2003 for a period beginning on or after 1st May 2003.