# Finance Act 2017, Section 20: Vehicle excise duty: rates


(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1 (general rate of duty)—
(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£235” substitute “ £245 ”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£145” substitute “ £150 ”.
(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—
(a) in the words before paragraph (a), for “tables” substitute “ table ”,
(b) in paragraph (a), at the end insert “ and ”,
(c) in paragraph (b), at the end omit “, and”,
(d) omit paragraph (c),
(e) for Tables 1 and 2 substitute—
CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001101020
1101202030
120130105115
130140125135
140150140150
150165180190
165175210220
175185230240
185200270280
200225295305
225255510520
255525535
, and
(f) in the sentence immediately following Table 2—
(i) at the beginning, for “Table 2” substitute “ The table ”, and
(ii) for paragraphs (a) and (b) substitute—
(a) in column (3), in the last two rows, “295” were substituted for “510” and “ 525 ”, and
(b) in column (4), in the last two rows, “305” were substituted for “520” and “ 535 ”.
(4) In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£230” substitute “ £240 ”.
(5) In paragraph 2(1) (VED rates for motorcycles)—
(a) in paragraph (a), for “£17” substitute “ £18 ”,
(b) in paragraph (b), for “£39” substitute “ £41 ”,
(c) in paragraph (c), for “£60” substitute “ £62 ”, and
(d) in paragraph (d), for “£82” substitute “ £85 ”.
(6) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2017.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/20 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.