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
”

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.