{
  "url": "https://openlegislation.uk/finance-act-2014/section-81",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-81.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/81",
  "kind": "section",
  "number": "81",
  "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 “£225” substitute “ £230 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£140” substitute “ £145 ”.\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\n120\n130\n140\n150\n135\n145\n150\n165\n170\n180\n165\n175\n280\n290\n175\n185\n335\n345\n185\n200\n475\n485\n200\n225\n625\n635\n225\n255\n850\n860\n255\n1080\n1090\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\n100\n110\n130\n140\n120\n130\n140\n150\n135\n145\n150\n165\n170\n180\n165\n175\n195\n205\n175\n185\n215\n225\n185\n200\n255\n265\n200\n225\n275\n285\n225\n255\n475\n485\n255\n490\n500\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, “275” were substituted for “475” and “ 490 ”, and\n(b) in column (4), in the last two rows, “285” were substituted for “485” and “ 500 ”.”\n(4) In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£220” substitute “ £225 ”.\n(5) In paragraph 2(1) (VED rates for motorcycles)—\n(a) in paragraph (b), for “£37” substitute “ £38 ”,\n(b) in paragraph (c), for “£57” substitute “ £58 ”, and\n(c) in paragraph (d), for “£78” substitute “ £80 ”.\n(6) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/81",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
  }
}