Part 1Charges, rates, allowances, etc
Vehicle excise duty
14Rates from April 2010
1
Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
2
In paragraph 1(2)
(vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute “
£205
”
.
3
Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.
4
For “table” substitute “
tables
”
.
5
Omit the “and” at the end of paragraph (a).
6
Insert at the end of paragraph (b)
and
c
whether or not the duty is payable on the first vehicle licence for the vehicle.
7
For the table substitute—
Table 1Rates payable on first vehicle licence for vehicle
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
130
140
100
110
140
150
115
125
150
165
145
155
165
175
240
250
175
185
290
300
185
200
415
425
200
225
540
550
225
255
740
750
255
940
950
Table 2Rates payable on any other vehicle licence for vehicle
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
20
30
120
130
80
90
130
140
100
110
140
150
115
125
150
165
145
155
165
175
170
180
175
185
190
200
185
200
225
235
200
225
235
245
225
255
415
425
255
425
435
Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—
a
in column (3), in the last two rows, “235” were substituted for
“ 415 ”and “425”, andb
in column (4), in the last two rows, “245” were substituted for
“ 425 ”and “435”.
8
In paragraph 1J(a)
(light goods vehicle which is not lower-emission van), for “£185” substitute “
£200
”
.
9
Schedule 4 contains further provision about rates of vehicle excise duty etc.
10
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2010.