{
  "url": "https://openlegislation.uk/finance-act-2007/section-11",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-11.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Rates of vehicle excise duty",
  "text": "(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.\n(2) In paragraph 1 (general)—\n(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£175” substitute “ £180 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£110” substitute “ £115 ”.\n(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.\n(4) For the words from “Table A” to “date,” substitute “ the following table ”.\n(5) For “, or is liable to the standard rate or the premium” substitute\nTable\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n1001201535\n12015095115\n150165120140\n165185145165\n185225190205\n225285300\nThe table has effect in relation to vehicles first registered before 23rd March 2006 as if—\n(a) in column (3), in the last row, “190” were substituted for “ 285 ”, and\n(b) in column (4), in the last row, “205” were substituted for “ 300 or is liable to the standard ”.\n.\n(6) For Tables A and B substitute—\n(7) For paragraphs 1D and 1E substitute—\nThe standard rate\n1D A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.\n(8) In paragraph 1J (light goods vehicles)—\n(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£170” substitute “ £175 ”, and\n(b) in sub-paragraph (b) (lower-emission van), for “£110” substitute “ £115 ”.\n(9) In paragraph 2(1) (motorcycles)—\n(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£31” substitute “ £32 ”,\n(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£46” substitute “ £47 ”, and\n(c) in paragraph (d) (any other case), for “£62” substitute “ £64 ”.\n(10) The amendments made by this section have effect in relation to licences taken out on or after 22nd March 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/11",
    "retrieved_at": "2026-10-28T17:05:54.227649+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}