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Finance Act 2020

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83Rates for light passenger or light goods vehicles, motorcycles etcU.K.

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

(2)In paragraph 1 (general rate)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£265” substitute “ £270 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£160” substitute “ £165 ”.

(3)In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), for the Table substitute—

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001101020
1101202030
120130115125
130140140150
140150155165
150165195205
165175230240
175185255265
185200295305
200225320330
225255555565
255570580.

(4)In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—

(a)in column (3), in the last two rows, “320” were substituted for “555” and “ 570 ”, and

(b)in column (4), in the last two rows, “330” were substituted for “565” and “ 580 ”.

(5)In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), for Table 1 (vehicles other than higher rate diesel vehicles) substitute—

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
050010
50751525
7590100110
90100125135
100110145155
110130165175
130150205215
150170530540
170190860870
19022512951305
22525518401850
25521652175.

(6)In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—

CO2 emissions figureRate
(1)(2)(3)
ExceedingNot exceedingRate
g/kmg/km£
05025
5075110
7590135
90100155
100110175
110130215
130150540
150170870
1701901305
1902251850
2252552175
2552175.

(7)In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—

(a)in paragraph (a) (reduced rate), for “£135” substitute “ £140 ”, and

(b)in paragraph (b) (standard rate), for “£145” substitute “ £150 ”.

(8)In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—

(a)in paragraph (a), for “£440” substitute “ £465 ”, and

(b)in paragraph (b), for “£450” substitute “ £475 ”.

(9)In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£260” substitute “ £265 ”.

(10)In paragraph 2(1) (rates for motorcycles)—

(a)in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£43” substitute “ £44 ”,

(b)in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£66” substitute “ £67 ”, and

(c)in paragraph (d) (other cases), for “£91” substitute “ £93 ”.

(11)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2020.

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