{
  "url": "https://openlegislation.uk/finance-act-2021/section-104",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-104.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/104",
  "kind": "section",
  "number": "104",
  "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 “£270” substitute “ £280 ”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£165” substitute “ £170 ”.\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\n120\n130\n130\n140\n145\n155\n140\n150\n160\n170\n150\n165\n200\n210\n165\n175\n240\n250\n175\n185\n265\n275\n185\n200\n305\n315\n200\n225\n330\n340\n225\n255\n575\n585\n255\n590\n600\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, “330” were substituted for “575” and “ 590 ”, and\n(b) in column (4), in the last two rows, “340” were substituted for “585” and “ 600 ”.”\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\n105\n115\n90\n100\n130\n140\n100\n110\n150\n160\n110\n130\n170\n180\n130\n150\n210\n220\n150\n170\n545\n555\n170\n190\n885\n895\n190\n225\n1335\n1345\n225\n255\n1900\n1910\n255\n2235\n2245\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\n115\n75\n90\n140\n90\n100\n160\n100\n110\n180\n110\n130\n220\n130\n150\n555\n150\n170\n895\n170\n190\n1345\n190\n225\n1910\n225\n255\n2245\n255\n2245\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 “£140” substitute “ £145 ”, and\n(b) in paragraph (b) (standard rate), for “£150” substitute “ £155 ”.\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 “£465” substitute “ £480 ”, and\n(b) in paragraph (b), for “£475” substitute “ £490 ”.\n(9) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£265” substitute “ £275 ”.\n(10) In paragraph 2(1) (rates for motorcycles)—\n(a) in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£20” substitute “ £21 ”,\n(b) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£44” substitute “ £45 ”,\n(c) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£67” substitute “ £69 ”, and\n(d) in paragraph (d) (other cases), for “£93” substitute “ £96 ”.\n(11) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2021.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/104",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
  }
}