Section 13 | Rates for 2009-10

From legislation.gov.uk

(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 “£185” substitute “ £190 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “ £125 ”.

(3)In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—

Table — shown as text

CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 100 120 15 35 120 140 100 120 140 150 105 125 150 165 130 150 165 185 155 175 185 225 200 215 225 390 405

(a)in column (3), in the last row, “200” were substituted for “ 390 ”, and

(b)in column (4), in the last row, “215” were substituted for “ 405 ”.

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

(a)in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “ £185 ”, and

(b)in sub-paragraph (b) (lower-emission van), for “£120” substitute “ £125 ”.

(5)The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.