{
  "url": "https://openlegislation.uk/finance-act-2020/section-83",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-83.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/83",
  "kind": "section",
  "number": "83",
  "heading": "Rates for light passenger or 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 “£265” substitute “ £270 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£160” substitute “ £165 ”.\n(3) In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), for the Table substitute—\n“\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\n115\n125\n130\n140\n140\n150\n140\n150\n155\n165\n150\n165\n195\n205\n165\n175\n230\n240\n175\n185\n255\n265\n185\n200\n295\n305\n200\n225\n320\n330\n225\n255\n555\n565\n255\n570\n580\n”.\n(4) In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—\n“(a) in column (3), in the last two rows, “320” were substituted for “555” and “ 570 ”, and\n(b) in column (4), in the last two rows, “330” were substituted for “565” and “ 580 ”.”\n(5) In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), for Table 1 (vehicles other than higher rate diesel vehicles) substitute—\n“\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£\n0\n50\n0\n10\n50\n75\n15\n25\n75\n90\n100\n110\n90\n100\n125\n135\n100\n110\n145\n155\n110\n130\n165\n175\n130\n150\n205\n215\n150\n170\n530\n540\n170\n190\n860\n870\n190\n225\n1295\n1305\n225\n255\n1840\n1850\n255\n2165\n2175\n”.\n(6) In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—\n“\nCO2 emissions figure\nRate\n(1)\n(2)\n(3)\nExceeding\nNot exceeding\nRate\ng/km\ng/km\n£\n0\n50\n25\n50\n75\n110\n75\n90\n135\n90\n100\n155\n100\n110\n175\n110\n130\n215\n130\n150\n540\n150\n170\n870\n170\n190\n1305\n190\n225\n1850\n225\n255\n2175\n255\n2175\n”.\n(7) In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—\n(a) in paragraph (a) (reduced rate), for “£135” substitute “ £140 ”, and\n(b) in paragraph (b) (standard rate), for “£145” substitute “ £150 ”.\n(8) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—\n(a) in paragraph (a), for “£440” substitute “ £465 ”, and\n(b) in paragraph (b), for “£450” substitute “ £475 ”.\n(9) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£260” substitute “ £265 ”.\n(10) In paragraph 2(1) (rates for motorcycles)—\n(a) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£43” substitute “ £44 ”,\n(b) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£66” substitute “ £67 ”, and\n(c) in paragraph (d) (other cases), for “£91” substitute “ £93 ”.\n(11) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/83",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
  }
}