{
  "url": "https://openlegislation.uk/finance-act-2019/section-58",
  "json_url": "https://openlegislation.uk/finance-act-2019/section-58.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "section/58",
  "kind": "section",
  "number": "58",
  "heading": "VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc",
  "text": "(1) Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.\n(2) In paragraph 1 (general rate)—\n(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£255” substitute “ £265 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£155” substitute “ £160 ”.\n(3) In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017)—\n(a) for the Table substitute—\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n1001101020\n1101202030\n120130115125\n130140135145\n140150150160\n150165190200\n165175225235\n175185250260\n185200290300\n200225315325\n225255545555\n255560570\n;\n(b) in the sentence immediately following the Table, for paragraphs (a) and (b) substitute—\n(a) in column (3), in the last two rows, “315” were substituted for “545” and “ 560 ”, and\n(b) in column (4), in the last two rows, “325” were substituted for “555” and “ 570 ”.\n(4) In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017)—\n(a) for Table 1 (vehicles other than higher rate diesel vehicles) substitute—\nCO2 emissions figureRate\n(1)(2)(3)(4)\nExceedingNot exceedingReduced rateStandard rate\ng/kmg/km££\n050010\n50751525\n7590100110\n90100120130\n100110140150\n110130160170\n130150200210\n150170520530\n170190845855\n19022512701280\n22525518051815\n25521252135\n, and\n(b) for Table 2 (higher rate diesel vehicles) substitute—\nCO2 emissions figureRate\n(1)(2)(3)\nExceedingNot exceedingRate\ng/kmg/km£\n05025\n5075110\n7590130\n90100150\n100110170\n110130210\n130150530\n150170855\n1701901280\n1902251815\n2252552135\n2552135\n.\n(5) In paragraph 1GD (rates for any other licence for light passenger vehicles registered on or after 1 April 2017), in sub-paragraph (1)—\n(a) in paragraph (a) (the reduced rate) for “£130” substitute “ £135 ”, and\n(b) in paragraph (b) (the standard rate) for “£140” substitute “ £145 ”.\n(6) In paragraph 1GE (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000), in sub-paragraph (4) for “£310” substitute “ £320 ”.\n(7) In paragraph 1J (rates for light goods vehicles), in paragraph (a) for “£250” substitute “ £260 ”.\n(8) In paragraph 2(1) (rates for motorcycles)—\n(a) in paragraph (a) for “£19” substitute “ £20 ”,\n(b) in paragraph (b) for “£42” substitute “ £43 ”,\n(c) in paragraph (c) for “£64” substitute “ £66 ”, and\n(d) in paragraph (d) for “£88” substitute “ £91 ”.\n(9) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/section/58",
    "retrieved_at": "2026-10-28T16:59:50.659293+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."
  }
}