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Section 187 VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

(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 “£220” substitute “ £225 ”, and

(b)

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£135” substitute “ £140 ”.

(3)

In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a)

for the tables substitute—

“

TABLE 1

Rates payable on first vehicle licence for vehicle

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
130140115125
140150130140
150165165175
165175275285
175185325335
185200465475
200225610620
225255830840
25510551065

TABLE 2

Rates payable on any other vehicle licence for vehicle

CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
10011010 20
11012020 30
12013095105
130140115125
140150130140
150165165175
165175190200
175185210220
185200250260
200225270280
225255465475
255480490

”;

(b)

in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—

“(a)

in column (3), in the last two rows, “270” were substituted for “465” and “ 480 ”, and

(b)

in column (4), in the last two rows, “280” were substituted for “475” and “ 490 ”.”

(4)

In paragraph 1J (VED rates for light goods vehicles)—

(a)

in paragraph (a), for “£215” substitute “ £220 ”, and

(b)

in paragraph (b), for “£135” substitute “ £140 ”.

(5)

In paragraph 2(1) (VED rates for motorcycles)—

(a)

in paragraph (a), for “£16” substitute “ £17 ”,

(b)

in paragraph (b), for “£36” substitute “ £37 ”,

(c)

in paragraph (c), for “£55” substitute “ £57 ”, and

(d)

in paragraph (d), for “£76” substitute “ £78 ”.

(6)

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2013.