Section 187 | 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 capacity not exceeding 1,549cc), for “£220” substitute “ £225 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£135” substitute “ £140 ”.

(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 £ £ 130 140 115 125 140 150 130 140 150 165 165 175 165 175 275 285 175 185 325 335 185 200 465 475 200 225 610 620 225 255 830 840 255 1055 1065

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 95 105 130 140 115 125 140 150 130 140 150 165 165 175 165 175 190 200 175 185 210 220 185 200 250 260 200 225 270 280 225 255 465 475 255 480 490

;

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

(a)in column (3), in the last two rows, “270” were substituted for “465” and “ 480 ”, and

(b)in column (4), in the last two rows, “280” were substituted for “475” and “ 490 ”.

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

(a)in paragraph (a), for “£215” substitute “ £220 ”, and

(b)in paragraph (b), for “£135” substitute “ £140 ”.

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

(a)in paragraph (a), for “£16” substitute “ £17 ”,

(b)in paragraph (b), for “£36” substitute “ £37 ”,

(c)in paragraph (c), for “£55” substitute “ £57 ”, and

(d)in paragraph (d), for “£76” substitute “ £78 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2013.