Section 104 | 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 “£270” substitute “ £280 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£165” substitute “ £170 ”.

(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 30 120 130 120 130 130 140 145 155 140 150 160 170 150 165 200 210 165 175 240 250 175 185 265 275 185 200 305 315 200 225 330 340 225 255 575 585 255 590 600

(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, “330” were substituted for “575” and “ 590 ”, and

(b)in column (4), in the last two rows, “340” were substituted for “585” and “ 600 ”.

(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 90 105 115 90 100 130 140 100 110 150 160 110 130 170 180 130 150 210 220 150 170 545 555 170 190 885 895 190 225 1335 1345 225 255 1900 1910 255 2235 2245

(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 75 115 75 90 140 90 100 160 100 110 180 110 130 220 130 150 555 150 170 895 170 190 1345 190 225 1910 225 255 2245 255 2245

(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 “£140” substitute “ £145 ”, and

(b)in paragraph (b) (standard rate), for “£150” substitute “ £155 ”.

(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 “£465” substitute “ £480 ”, and

(b)in paragraph (b), for “£475” substitute “ £490 ”.

(9)In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£265” substitute “ £275 ”.

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

(a)in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£20” substitute “ £21 ”,

(b)in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£44” substitute “ £45 ”,

(c)in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£67” substitute “ £69 ”, and

(d)in paragraph (d) (other cases), for “£93” substitute “ £96 ”.

(11)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2021.