Section 44 | 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 rate)—

(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£245” substitute “ £255 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£150” substitute “ £155 ”.

(3)In paragraph 1B (rates for light passenger vehicles registered before 1 April 2017)—

(a)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 £ £ 100 110 10 20 110 120 20 30 120 130 110 120 130 140 130 140 140 150 145 155 150 165 185 195 165 175 220 230 175 185 240 250 185 200 280 290 200 225 305 315 225 255 530 540 255 545 555

;

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

(a)in column (3), in the last two rows, “305” were substituted for “530” and “ 545 ”, and

(b)in column (4), in the last two rows, “315” were substituted for “540” and “ 555 ”.

(4)For paragraph 1GC (rates on first licence for light passenger vehicles registered on or after 1 April 2017) substitute—

1GC

(1)This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies.

(2)If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—

(a)the applicable CO2 emissions figure, and

(b)whether the vehicle qualifies for the reduced rate of duty or is liable to the standard rate of duty.

(3)If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO2 emissions figure.

Table 1 - vehicles other than higher rate diesel vehicles — shown as text

CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 0 50 10 50 75 15 25 75 90 95 105 90 100 115 125 100 110 135 145 110 130 155 165 130 150 195 205 150 170 505 515 170 190 820 830 190 225 1230 1240 225 255 1750 1760 255 - 2060 2070

Table 2 - higher rate diesel vehicles
CO2 emissions figure		Rate
(1)	(2)	(3)
Exceeding	Not exceeding	Rate
g/km	g/km	£
0	50	25
50	75	105
75	90	125
90	100	145
100	110	165
110	130	205
130	150	515
150	170	830
170	190	1240
190	225	1760
225	255	2070
255	-	2070

(4)For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.

(5)A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).

(6)“Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.

(5)In paragraph 1J (rates for light goods vehicles) in paragraph (a) for “£240” substitute “ £250 ”.

(6)In paragraph 2(1) (rates for motorcycles)—

(a)in paragraph (a), for “£18” substitute “ £19 ”,

(b)in paragraph (b), for “£41” substitute “ £42 ”,

(c)in paragraph (c), for “£62” substitute “ £64 ”, and

(d)in paragraph (d), for “£85” substitute “ £88 ”.

(7)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2018.