{
  "url": "https://openlegislation.uk/finance-act-2015/section-58",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-58.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/58",
  "kind": "section",
  "number": "58",
  "heading": "VED rates for light passenger vehicles and motorcycles",
  "text": "(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.\n(2) In paragraph 1B (graduated rates of duty for light passenger vehicles)—\n(a) for the tables substitute—\nTable 1Rates payable on first vehicle licence for vehicle\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n130140120130\n140150135145\n150165170180\n165175285295\n175185340350\n185200480490\n200225630640\n225255860870\n25510901100\nTable 2Rates payable on any other vehicle licence for vehicle\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n1001101020\n1101202030\n120130100110\n130140120130\n140150135145\n150165170180\n165175195205\n175185215225\n185200255265\n200225280290\n225255480490\n255495505\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, “280” were substituted for “480” and “ 495 ”, and\n(b) in column (4), in the last two rows, “290” were substituted for “490” and “ 505 ”.\n(3) In paragraph 2(1) (VED rates for motorcycles)—\n(a) in paragraph (c), for “£58” substitute “ £59 ”, and\n(b) in paragraph (d), for “£80” substitute “ £81 ”.\n(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/58",
    "retrieved_at": "2026-10-28T17:01:27.985809+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."
  }
}