Part 1Charges, rates, allowances etc
Vehicle excise duty
21VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
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 not exceeding 1,549cc), for “£205” substitute “
£215
”
, and
b
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£125” substitute “
£130
”
.
3
In paragraph 1B (graduated rates of duty for light passenger vehicles)—
a
for the tables 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
105
115
140
150
120
130
150
165
155
165
165
175
255
265
175
185
305
315
185
200
435
445
200
225
570
580
225
255
780
790
255
990
1000
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
85
95
130
140
105
115
140
150
120
130
150
165
155
165
165
175
180
190
175
185
200
210
185
200
235
245
200
225
250
260
225
255
435
445
255
450
460
b
in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
a
in column (3), in the last two rows, “250” were substituted for “435” and
“ 450 ”, andb
in column (4), in the last two rows, “260” were substituted for “445” and
“ 460 ”.
4
In paragraph 1J (VED rates for light goods vehicles)—
a
in paragraph (a), for “£200” substitute “
£210
”
, and
b
in paragraph (b), for “£125” substitute “
£130
”
.
5
In paragraph 2(1) (VED rates for motorcycles)—
a
in paragraph (a), for “£15” substitute “
£16
”
,
b
in paragraph (b), for “£33” substitute “
£35
”
,
c
in paragraph (c), for “£50” substitute “
£53
”
, and
d
in paragraph (d), for “£70” substitute “
£74
”
.
6
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2011.