PART 3Other taxes
Vehicle taxes
83Rates for light passenger or light goods vehicles, motorcycles etc
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 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
115
125
130
140
140
150
140
150
155
165
150
165
195
205
165
175
230
240
175
185
255
265
185
200
295
305
200
225
320
330
225
255
555
565
255
570
580
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 ”, andb
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 figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
0
50
0
10
50
75
15
25
75
90
100
110
90
100
125
135
100
110
145
155
110
130
165
175
130
150
205
215
150
170
530
540
170
190
860
870
190
225
1295
1305
225
255
1840
1850
255
2165
2175
6
In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—
CO2 emissions figure
Rate
(1)
(2)
(3)
Exceeding
Not exceeding
Rate
g/km
g/km
£
0
50
25
50
75
110
75
90
135
90
100
155
100
110
175
110
130
215
130
150
540
150
170
870
170
190
1305
190
225
1850
225
255
2175
255
2175
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.