{
  "url": "https://openlegislation.uk/finance-act-2011/section-21",
  "json_url": "https://openlegislation.uk/finance-act-2011/section-21.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "VED rates for light passenger vehicles, light goods vehicles, motorcycles etc",
  "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 not exceeding 1,549cc), for “£205” substitute “ £215 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£125” substitute “ £130 ”.\n(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—\n(a) for the tables substitute—\n“\nTABLE 1\nRATES PAYABLE ON FIRST VEHICLE LICENCE FOR VEHICLE\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£\n130\n140\n105\n115\n140\n150\n120\n130\n150\n165\n155\n165\n165\n175\n255\n265\n175\n185\n305\n315\n185\n200\n435\n445\n200\n225\n570\n580\n225\n255\n780\n790\n255\n990\n1000\nTABLE 2\nRATES PAYABLE ON ANY OTHER VEHICLE LICENCE FOR VEHICLE\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\n110\n10\n20\n110\n120\n20\n30\n120\n130\n85\n95\n130\n140\n105\n115\n140\n150\n120\n130\n150\n165\n155\n165\n165\n175\n180\n190\n175\n185\n200\n210\n185\n200\n235\n245\n200\n225\n250\n260\n225\n255\n435\n445\n255\n450\n460\n”;\n(b) in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—\n“(a) in column (3), in the last two rows, “250” were substituted for “435” and “ 450 ”, and\n(b) in column (4), in the last two rows, “260” were substituted for “445” and “ 460 ”.”\n(4) In paragraph 1J (VED rates for light goods vehicles)—\n(a) in paragraph (a), for “£200” substitute “ £210 ”, and\n(b) in paragraph (b), for “£125” substitute “ £130 ”.\n(5) In paragraph 2(1) (VED rates for motorcycles)—\n(a) in paragraph (a), for “£15” substitute “ £16 ”,\n(b) in paragraph (b), for “£33” substitute “ £35 ”,\n(c) in paragraph (c), for “£50” substitute “ £53 ”, and\n(d) in paragraph (d), for “£70” substitute “ £74 ”.\n(6) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/section/21",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
  }
}