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Part 1 U.K.Direct and indirect taxes

Indirect taxesU.K.

20Vehicle excise duty: ratesU.K.

(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2)In paragraph 1 (general rate of duty)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£235” substitute “ £245 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£145” substitute “ £150 ”.

(3)In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a)in the words before paragraph (a), for “tables” substitute “ table ”,

(b)in paragraph (a), at the end insert “ and ”,

(c)in paragraph (b), at the end omit “, and”,

(d)omit paragraph (c),

(e)for Tables 1 and 2 substitute—

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001101020
1101202030
120130105115
130140125135
140150140150
150165180190
165175210220
175185230240
185200270280
200225295305
225255510520
255525535, and

(f)in the sentence immediately following Table 2—

(i)at the beginning, for “Table 2” substitute “ The table ”, and

(ii)for paragraphs (a) and (b) substitute—

(a)in column (3), in the last two rows, “295” were substituted for “510” and “ 525 ”, and

(b)in column (4), in the last two rows, “305” were substituted for “520” and “ 535 ”.

(4)In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£230” substitute “ £240 ”.

(5)In paragraph 2(1) (VED rates for motorcycles)—

(a)in paragraph (a), for “£17” substitute “ £18 ”,

(b)in paragraph (b), for “£39” substitute “ £41 ”,

(c)in paragraph (c), for “£60” substitute “ £62 ”, and

(d)in paragraph (d), for “£82” substitute “ £85 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2017.