{
  "url": "https://openlegislation.uk/finance-act-2013/section-187",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-187.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/187",
  "kind": "section",
  "number": "187",
  "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 “£220” substitute “ £225 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£135” substitute “ £140 ”.\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\n115\n125\n140\n150\n130\n140\n150\n165\n165\n175\n165\n175\n275\n285\n175\n185\n325\n335\n185\n200\n465\n475\n200\n225\n610\n620\n225\n255\n830\n840\n255\n1055\n1065\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\n95\n105\n130\n140\n115\n125\n140\n150\n130\n140\n150\n165\n165\n175\n165\n175\n190\n200\n175\n185\n210\n220\n185\n200\n250\n260\n200\n225\n270\n280\n225\n255\n465\n475\n255\n480\n490\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, “270” were substituted for “465” and “ 480 ”, and\n(b) in column (4), in the last two rows, “280” were substituted for “475” and “ 490 ”.”\n(4) In paragraph 1J (VED rates for light goods vehicles)—\n(a) in paragraph (a), for “£215” substitute “ £220 ”, and\n(b) in paragraph (b), for “£135” substitute “ £140 ”.\n(5) In paragraph 2(1) (VED rates for motorcycles)—\n(a) in paragraph (a), for “£16” substitute “ £17 ”,\n(b) in paragraph (b), for “£36” substitute “ £37 ”,\n(c) in paragraph (c), for “£55” substitute “ £57 ”, and\n(d) in paragraph (d), for “£76” substitute “ £78 ”.\n(6) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/187",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
  }
}