{
  "url": "https://openlegislation.uk/finance-act-2009/section-13",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-13.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Rates for 2009-10",
  "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 “£185” substitute “ £190 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “ £125 ”.\n(3) In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—\n“\nTable\nCO2 emissions figure\nRate\n(1)\n(2)\n(3)\n(4)\nExceeding\nNot exceeding\nReduced rate\nStandard rate\ng/km\ng/km\n£\n£\n100\n120\n15\n35\n120\n140\n100\n120\n140\n150\n105\n125\n150\n165\n130\n150\n165\n185\n155\n175\n185\n225\n200\n215\n225\n390\n405\nThe table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—\n(a) in column (3), in the last row, “200” were substituted for “ 390 ”, and\n(b) in column (4), in the last row, “215” were substituted for “ 405 ”.”\n(4) In paragraph 1J (light goods vehicles)—\n(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “ £185 ”, and\n(b) in sub-paragraph (b) (lower-emission van), for “£120” substitute “ £125 ”.\n(5) The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/13",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}