# Finance Act 2003, Section 14: Vehicle excise duty: rates

Extent: E+W+S+N.I.

(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (the general rate)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in sub-paragraph (2A) (general rate of duty in case of vehicle with engine with cylinder capacity not exceeding 1,549 cubic centimetres) for “£105” substitute “ £110 ”.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In paragraph 1J of that Schedule (rates of duty applicable to light goods vehicles first registered on or after 1st March 2001)—
(a) in paragraph (a) (vehicle which is not a lower-emission van) for “£160” substitute “ £165 ”;
(b) in paragraph (b) (vehicle which is a lower-emission van) for “£105” substitute “ £110 ”.
(4) This section applies to any licence taken out on or after 17th April 2003 for a period beginning on or after 1st May 2003.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/14 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.