(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2)In paragraph 1 (general)—
(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£185” substitute “ £190 ”, and
(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “ £125 ”.
(3)In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
| CO2 emissions figure | Rate | ||
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Exceeding | Not exceeding | Reduced rate | Standard rate |
| g/km | g/km | £ | £ |
| 100 | 120 | 15 | 35 |
| 120 | 140 | 100 | 120 |
| 140 | 150 | 105 | 125 |
| 150 | 165 | 130 | 150 |
| 165 | 185 | 155 | 175 |
| 185 | 225 | 200 | 215 |
| 225 | 390 | 405 | |
The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—
(a)in column (3), in the last row, “200” were substituted for “ 390 ”, and
(b)in column (4), in the last row, “215” were substituted for “ 405 ”.”
(4)In paragraph 1J (light goods vehicles)—
(a)in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “ £185 ”, and
(b)in sub-paragraph (b) (lower-emission van), for “£120” substitute “ £125 ”.
(5)The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.