PART 3Other taxes

Vehicle taxes

104Rates 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 “£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.