{
  "url": "https://openlegislation.uk/finance-act-2009/section-14",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-14.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": "Rates from April 2010",
  "text": "(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.\n(2) In paragraph 1(2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute “ £205 ”.\n(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.\n(4) For “table” substitute “ tables ”.\n(5) Omit the “and” at the end of paragraph (a).\n(6) Insert at the end of paragraph (b)\nand\n(c) whether or not the duty is payable on the first vehicle licence for the vehicle.\n(7) For the table substitute—\nTable 1 Rates payable on first vehicle licence for vehicle\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n130140100110\n140150115125\n150165145155\n165175240250\n175185290300\n185200415425\n200225540550\n225255740750\n255940950\nTable 2 Rates payable on any other vehicle licence for vehicle\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n1001101020\n1101202030\n1201308090\n130140100110\n140150115125\n150165145155\n165175170180\n175185190200\n185200225235\n200225235245\n225255415425\n255425435\nTable 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—\n(a) in column (3), in the last two rows, “235” were substituted for “ 415 ” and “425”, and\n(b) in column (4), in the last two rows, “245” were substituted for “ 425 ” and “435”.\n(8) In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for “£185” substitute “ £200 ”.\n(9) Schedule 4 contains further provision about rates of vehicle excise duty etc.\n(10) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2010.",
  "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/14",
    "retrieved_at": "2026-10-28T17:04:30.431108+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."
  }
}