Section 21 | VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

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 not exceeding 1,549cc), for “£205” substitute “ £215 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£125” substitute “ £130 ”.

(3)In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a)for the tables 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 £ £ 130 140 105 115 140 150 120 130 150 165 155 165 165 175 255 265 175 185 305 315 185 200 435 445 200 225 570 580 225 255 780 790 255 990 1000

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 85 95 130 140 105 115 140 150 120 130 150 165 155 165 165 175 180 190 175 185 200 210 185 200 235 245 200 225 250 260 225 255 435 445 255 450 460

;

(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—

(a)in column (3), in the last two rows, “250” were substituted for “435” and “ 450 ”, and

(b)in column (4), in the last two rows, “260” were substituted for “445” and “ 460 ”.

(4)In paragraph 1J (VED rates for light goods vehicles)—

(a)in paragraph (a), for “£200” substitute “ £210 ”, and

(b)in paragraph (b), for “£125” substitute “ £130 ”.

(5)In paragraph 2(1) (VED rates for motorcycles)—

(a)in paragraph (a), for “£15” substitute “ £16 ”,

(b)in paragraph (b), for “£33” substitute “ £35 ”,

(c)in paragraph (c), for “£50” substitute “ £53 ”, and

(d)in paragraph (d), for “£70” substitute “ £74 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2011.