Section 58 | VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc

From legislation.gov.uk

(1)Schedule 1 to VERA 1994 (annual rates of vehicle excise 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 “£255” substitute “ £265 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£155” substitute “ £160 ”.

(3)In paragraph 1B (graduated 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 30 120 130 115 125 130 140 135 145 140 150 150 160 150 165 190 200 165 175 225 235 175 185 250 260 185 200 290 300 200 225 315 325 225 255 545 555 255 560 570

;

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

(a)in column (3), in the last two rows, “315” were substituted for “545” and “ 560 ”, and

(b)in column (4), in the last two rows, “325” were substituted for “555” and “ 570 ”.

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

(a)for Table 1 (vehicles other than higher rate diesel vehicles) substitute—

Table shown as text

CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 0 50 0 10 50 75 15 25 75 90 100 110 90 100 120 130 100 110 140 150 110 130 160 170 130 150 200 210 150 170 520 530 170 190 845 855 190 225 1270 1280 225 255 1805 1815 255 2125 2135

, and

(b)for Table 2 (higher rate diesel vehicles) substitute—

Table shown as text

CO2 emissions figure Rate (1) (2) (3) Exceeding Not exceeding Rate g/km g/km £ 0 50 25 50 75 110 75 90 130 90 100 150 100 110 170 110 130 210 130 150 530 150 170 855 170 190 1280 190 225 1815 225 255 2135 255 2135

(5)In paragraph 1GD (rates for any other licence for light passenger vehicles registered on or after 1 April 2017), in sub-paragraph (1)—

(a)in paragraph (a) (the reduced rate) for “£130” substitute “ £135 ”, and

(b)in paragraph (b) (the standard rate) for “£140” substitute “ £145 ”.

(6)In paragraph 1GE (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000), in sub-paragraph (4) for “£310” substitute “ £320 ”.

(7)In paragraph 1J (rates for light goods vehicles), in paragraph (a) for “£250” substitute “ £260 ”.

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

(a)in paragraph (a) for “£19” substitute “ £20 ”,

(b)in paragraph (b) for “£42” substitute “ £43 ”,

(c)in paragraph (c) for “£64” substitute “ £66 ”, and

(d)in paragraph (d) for “£88” substitute “ £91 ”.

(9)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2019.