Section 11 | Rates of vehicle excise duty

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

(2)In paragraph 1 (general)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£175” substitute “ £180 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£110” substitute “ £115 ”.

(3)Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.

(4)For the words from “Table A” to “date,” substitute “ the following table ”.

(5)For “, or is liable to the standard rate or the premium” substitute

(a)in column (3), in the last row, “190” were substituted for “ 285 ”, and

(b)in column (4), in the last row, “205” were substituted for “ 300 or is liable to the standard ”.

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(6)For Tables A and B substitute—

(7)For paragraphs 1D and 1E substitute—

1DThe standard rate

(8)In paragraph 1J (light goods vehicles)—

(a)in sub-paragraph (a) (vehicle which is not lower-emission van), for “£170” substitute “ £175 ”, and

(b)in sub-paragraph (b) (lower-emission van), for “£110” substitute “ £115 ”.

(9)In paragraph 2(1) (motorcycles)—

(a)in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£31” substitute “ £32 ”,

(b)in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£46” substitute “ £47 ”, and

(c)in paragraph (d) (any other case), for “£62” substitute “ £64 ”.

(10)The amendments made by this section have effect in relation to licences taken out on or after 22nd March 2007.