{
  "url": "https://openlegislation.uk/finance-act-2012/section-195",
  "json_url": "https://openlegislation.uk/finance-act-2012/section-195.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "section/195",
  "kind": "section",
  "number": "195",
  "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 capacity not exceeding 1,549cc), for “£215” substitute “ £220 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£130” substitute “ £135 ”.\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\n110\n120\n140\n150\n125\n135\n150\n165\n160\n170\n165\n175\n265\n275\n175\n185\n315\n325\n185\n200\n450\n460\n200\n225\n590\n600\n225\n255\n805\n815\n255\n1020\n1030\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\n90\n100\n130\n140\n110\n120\n140\n150\n125\n135\n150\n165\n160\n170\n165\n175\n185\n195\n175\n185\n205\n215\n185\n200\n240\n250\n200\n225\n260\n270\n225\n255\n450\n460\n255\n465\n475\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, “260” were substituted for “450” and “ 465 ”, and\n(b) in column (4), in the last two rows, “270” were substituted for “460” and “ 475 ”.”\n(4) In paragraph 1J (VED rates for light goods vehicles)—\n(a) in paragraph (a), for “£210” substitute “ £215 ”, and\n(b) in paragraph (b), for “£130” substitute “ £135 ”.\n(5) In paragraph 2(1) (VED rates for motorcycles)—\n(a) in paragraph (b), for “£35” substitute “ £36 ”,\n(b) in paragraph (c), for “£53” substitute “ £55 ”, and\n(c) in paragraph (d), for “£74” substitute “ £76 ”.\n(6) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/section/195",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
  }
}