SolvedSection 14 | Rates from April 2010
From legislation.gov.uk
(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2)In paragraph 1(2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute “ £205 ”.
(3)Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.
(4)For “table” substitute “ tables ”.
(5)Omit the “and” at the end of paragraph (a).
(6)Insert at the end of paragraph (b)
(c)whether or not the duty is payable on the first vehicle licence for the vehicle.
(7)For the table substitute—
Table 1 Rates payable on first vehicle licence for vehicle — shown as text
CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 130 140 100 110 140 150 115 125 150 165 145 155 165 175 240 250 175 185 290 300 185 200 415 425 200 225 540 550 225 255 740 750 255 940 950
Table 2 Rates payable on any other vehicle licence for vehicle — shown as text
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 80 90 130 140 100 110 140 150 115 125 150 165 145 155 165 175 170 180 175 185 190 200 185 200 225 235 200 225 235 245 225 255 415 425 255 425 435
(a)in column (3), in the last two rows, “235” were substituted for “ 415 ” and “425”, and
(b)in column (4), in the last two rows, “245” were substituted for “ 425 ” and “435”.
(8)In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for “£185” substitute “ £200 ”.
(9)Schedule 4 contains further provision about rates of vehicle excise duty etc.
(10)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2010.