# Finance Act 2007, Section 11: Rates of vehicle excise duty


(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1 (general)—
(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
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£110” substitute “ £115 ”.
(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.
(4) For the words from “Table A” to “date,” substitute “ the following table ”.
(5) For “, or is liable to the standard rate or the premium” substitute
“
Table
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
100
120
15
35
120
150
95
115
150
165
120
140
165
185
145
165
185
225
190
205
225
285
300
”
“The table has effect in relation to vehicles first registered before 23rd March 2006 as if—
(a) in column (3), in the last row, “190” were substituted for “ 285 ”, and
(b) in column (4), in the last row, “205” were substituted for “ 300 or is liable to the standard ”.”.
(6) For Tables A and B substitute—
(7) For paragraphs 1D and 1E substitute—
“The standard rate
1D A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.”
(8) In paragraph 1J (light goods vehicles)—
(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£170” substitute “ £175 ”, and
(b) in sub-paragraph (b) (lower-emission van), for “£110” substitute “ £115 ”.
(9) In paragraph 2(1) (motorcycles)—
(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£31” substitute “ £32 ”,
(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£46” substitute “ £47 ”, and
(c) in paragraph (d) (any other case), for “£62” substitute “ £64 ”.
(10) The amendments made by this section have effect in relation to licences taken out on or after 22nd March 2007.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-2007/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.