Section 17 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 “£180” substitute “ £185 ”, and

(b)

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “ £120 ”.

(3)

In paragraph 1B (graduated rates for light passenger vehicles), for the table 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
120 150 100 120
150 165 125 45
165 185 150 170
185 225 195 210
225 385 400
The table has effect in relation to vehicles first registered before 23 March 2006 as if—
(a)
in column (3), in the last row, “ 195 ” were substituted for “385”, and
(b)
in column (4), in the last row, “ 210 ” were substituted for “400”.

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	100	120
150	165	125	45
165	185	150	170
185	225	195	210
225		385	400

(4)

In paragraph 1J (light goods vehicles)—

(a)

in sub-paragraph (a) (vehicle which is not lower-emission van), for “£175” substitute “ £180 ”, and

(b)

in sub-paragraph (b) (lower-emission van), for “£115” substitute “ £120 ”.

(5)

In paragraph 2(1) (motorcycles)—

(a)

in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “ £33 ”,

(b)

in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “ £48 ”, and

(c)

in paragraph (d) (any other case), for “£64” substitute “ £66 ”.

(6)

The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.