Section 20 | Vehicle excise duty: rates

From legislation.gov.uk

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

(2)In paragraph 1 (general rate of duty)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£235” substitute “ £245 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£145” substitute “ £150 ”.

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

(a)in the words before paragraph (a), for “tables” substitute “ table ”,

(b)in paragraph (a), at the end insert “ and ”,

(c)in paragraph (b), at the end omit “, and”,

(d)omit paragraph (c),

(e)for Tables 1 and 2 substitute—

Table shown as text

CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 100 110 10 20 110 120 20 30 120 130 105 115 130 140 125 135 140 150 140 150 150 165 180 190 165 175 210 220 175 185 230 240 185 200 270 280 200 225 295 305 225 255 510 520 255 525 535

, and

(f)in the sentence immediately following Table 2—

(i)at the beginning, for “Table 2” substitute “ The table ”, and

(ii)for paragraphs (a) and (b) substitute—

(a)in column (3), in the last two rows, “295” were substituted for “510” and “ 525 ”, and

(b)in column (4), in the last two rows, “305” were substituted for “520” and “ 535 ”.

(4)In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£230” substitute “ £240 ”.

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

(a)in paragraph (a), for “£17” substitute “ £18 ”,

(b)in paragraph (b), for “£39” substitute “ £41 ”,

(c)in paragraph (c), for “£60” substitute “ £62 ”, and

(d)in paragraph (d), for “£82” substitute “ £85 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2017.