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.