PART 3 U.K.Other taxes
Vehicle taxesU.K.
104Rates 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 “£270” substitute “ £280 ”, and
(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£165” substitute “ £170 ”.
(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 | 120 | 130 |
| 130 | 140 | 145 | 155 |
| 140 | 150 | 160 | 170 |
| 150 | 165 | 200 | 210 |
| 165 | 175 | 240 | 250 |
| 175 | 185 | 265 | 275 |
| 185 | 200 | 305 | 315 |
| 200 | 225 | 330 | 340 |
| 225 | 255 | 575 | 585 |
| 255 | 590 | 600”. | |
(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, “330” were substituted for “575” and “ 590 ”, and
(b)in column (4), in the last two rows, “340” were substituted for “585” and “ 600 ”.”
(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 | 105 | 115 |
| 90 | 100 | 130 | 140 |
| 100 | 110 | 150 | 160 |
| 110 | 130 | 170 | 180 |
| 130 | 150 | 210 | 220 |
| 150 | 170 | 545 | 555 |
| 170 | 190 | 885 | 895 |
| 190 | 225 | 1335 | 1345 |
| 225 | 255 | 1900 | 1910 |
| 255 | 2235 | 2245” | |
(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 | 115 |
| 75 | 90 | 140 |
| 90 | 100 | 160 |
| 100 | 110 | 180 |
| 110 | 130 | 220 |
| 130 | 150 | 555 |
| 150 | 170 | 895 |
| 170 | 190 | 1345 |
| 190 | 225 | 1910 |
| 225 | 255 | 2245 |
| 255 | 2245”. | |
(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 “£140” substitute “ £145 ”, and
(b)in paragraph (b) (standard rate), for “£150” substitute “ £155 ”.
(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 “£465” substitute “ £480 ”, and
(b)in paragraph (b), for “£475” substitute “ £490 ”.
(9)In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£265” substitute “ £275 ”.
(10)In paragraph 2(1) (rates for motorcycles)—
(a)in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£20” substitute “ £21 ”,
(b)in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£44” substitute “ £45 ”,
(c)in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£67” substitute “ £69 ”, and
(d)in paragraph (d) (other cases), for “£93” substitute “ £96 ”.
(11)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2021.
105Rebates where higher rate of duty paidU.K.
(1)Section 19 of VERA 1994 (rebates of vehicle excise duty) is amended as follows.
(2)In subsection (3A) for “subsection (3B)” substitute “ subsections (3B) and (3C) ”.
(3)After subsection (3B) insert—
“(3C)Where the annual rate of duty chargeable on a vehicle licence at the time when it was taken out is determined in accordance with paragraph 1GE(2) of Schedule 1 (higher rates of duty: vehicles with a price exceeding £40,000) the relevant amount is given by—
where—
H is the annual rate of duty chargeable on the licence at the time when it was taken out;
R is the number of complete months (if any) of that part of the currency of the licence which is unexpired—
in respect of which the rebate condition is satisfied, and
which are within the period of six years beginning with the day of registration;
L is the annual rate of duty that would have been chargeable on the licence at the time when it was taken out if that time had been after the period of six years beginning with the day of registration;
P is the number of complete months (if any) of that part of the currency of the licence which is unexpired—
in respect of which the rebate condition is satisfied, and
which are not within R.
(3D)In subsection (3C) the “day of registration” means the day on which the vehicle in respect of which the licence is in force was first registered under this Act or under the law of a country or territory outside the United Kingdom.”
(4)The amendments made by this section have effect in relation to cases where a rebate condition (within the meaning of section 19 of VERA 1994) is satisfied on or after 1 April 2021.
F1106HGV road user levy (extension of suspension)U.K.
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Textual Amendments
F1S. 106 omitted (24.2.2022) by virtue of Finance Act 2022 (c. 3), s. 80(2)