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Section 81 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 “£225” substitute “ £230 ”, and

(b)

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£140” substitute “ £145 ”.

(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££
130140120 130
140150135 145
150165170 180
165175280 290
175185335 345
185200475 485
200225625 635
225255850 860
2551080 1090
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££
100110 10 20
110120 20 30
120130 100 110
130140120 130
140150135 145
150165170 180
165175195 205
175185215 225
185200255 265
200225275 285
225255475 485
255490 500
;
(b)

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

(a)

in column (3), in the last two rows, “275” were substituted for “475” and “ 490 ”, and

(b)

in column (4), in the last two rows, “285” were substituted for “485” and “ 500 ”.

(4)

In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£220” substitute “ £225 ”.

(5)

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

(a)

in paragraph (b), for “£37” substitute “ £38 ”,

(b)

in paragraph (c), for “£57” substitute “ £58 ”, and

(c)

in paragraph (d), for “£78” substitute “ £80 ”.

(6)

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.