{
  "url": "https://openlegislation.uk/finance-act-2017/section-20",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-20.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Vehicle excise duty: rates",
  "text": "(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.\n(2) In paragraph 1 (general rate of duty)—\n(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£235” substitute “ £245 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£145” substitute “ £150 ”.\n(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—\n(a) in the words before paragraph (a), for “tables” substitute “ table ”,\n(b) in paragraph (a), at the end insert “ and ”,\n(c) in paragraph (b), at the end omit “, and”,\n(d) omit paragraph (c),\n(e) for Tables 1 and 2 substitute—\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n1001101020\n1101202030\n120130105115\n130140125135\n140150140150\n150165180190\n165175210220\n175185230240\n185200270280\n200225295305\n225255510520\n255525535\n, and\n(f) in the sentence immediately following Table 2—\n(i) at the beginning, for “Table 2” substitute “ The table ”, and\n(ii) for paragraphs (a) and (b) substitute—\n(a) in column (3), in the last two rows, “295” were substituted for “510” and “ 525 ”, and\n(b) in column (4), in the last two rows, “305” were substituted for “520” and “ 535 ”.\n(4) In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£230” substitute “ £240 ”.\n(5) In paragraph 2(1) (VED rates for motorcycles)—\n(a) in paragraph (a), for “£17” substitute “ £18 ”,\n(b) in paragraph (b), for “£39” substitute “ £41 ”,\n(c) in paragraph (c), for “£60” substitute “ £62 ”, and\n(d) in paragraph (d), for “£82” substitute “ £85 ”.\n(6) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/20",
    "retrieved_at": "2026-10-28T17:00:32.518561+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."
  }
}