Section 83 | Rates for light passenger or 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 “£265” substitute “ £270 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£160” substitute “ £165 ”.

(3)In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), 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 30 120 130 115 125 130 140 140 150 140 150 155 165 150 165 195 205 165 175 230 240 175 185 255 265 185 200 295 305 200 225 320 330 225 255 555 565 255 570 580

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

(a)in column (3), in the last two rows, “320” were substituted for “555” and “ 570 ”, and

(b)in column (4), in the last two rows, “330” were substituted for “565” and “ 580 ”.

(5)In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), 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 90 100 125 135 100 110 145 155 110 130 165 175 130 150 205 215 150 170 530 540 170 190 860 870 190 225 1295 1305 225 255 1840 1850 255 2165 2175

(6)In that paragraph, 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 90 135 90 100 155 100 110 175 110 130 215 130 150 540 150 170 870 170 190 1305 190 225 1850 225 255 2175 255 2175

(7)In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—

(a)in paragraph (a) (reduced rate), for “£135” substitute “ £140 ”, and

(b)in paragraph (b) (standard rate), for “£145” substitute “ £150 ”.

(8)In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—

(a)in paragraph (a), for “£440” substitute “ £465 ”, and

(b)in paragraph (b), for “£450” substitute “ £475 ”.

(9)In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£260” substitute “ £265 ”.

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

(a)in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£43” substitute “ £44 ”,

(b)in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£66” substitute “ £67 ”, and

(c)in paragraph (d) (other cases), for “£91” substitute “ £93 ”.

(11)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2020.