Section 78 Rates for light passenger or light goods vehicles, motorcycles etc
United Kingdom
Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.
In paragraph 1 (general rate)—
in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£280” substitute “£295”, and
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£170” substitute “£180”.
In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), for the Table substitute—
“
CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 100 110 10 20 110 120 20 30 120 130 125 135 130 140 155 165 140 150 170 180 150 165 210 220 165 175 255 265 175 185 280 290 185 200 320 330 200 225 350 360 225 255 605 615 255 — 620 630 ”.
In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—
“(a)in column (3), in the last two rows, “350” were substituted for “605” and “620”, and
(b)in column (4), in the last two rows, “360” were substituted for “615” and “630”.”
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—
“
CO2 emissions figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard rate g/km g/km £ £ 0 50 0 10 50 75 15 25 75 90 110 120 90 100 140 150 100 110 160 170 110 130 180 190 130 150 220 230 150 170 575 585 170 190 935 945 190 225 1410 1420 225 255 2005 2015 255 — 2355 2365 ”.
In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—
“
CO2 emissions figure Rate (1) (2) (3) Exceeding Not exceeding Rate g/km g/km £ 0 50 25 50 75 120 75 90 150 90 100 170 100 110 190 110 130 230 130 150 585 150 170 945 170 190 1420 190 225 2015 225 255 2365 255 — 2365 ”.
In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—
in paragraph (a) (reduced rate), for “£145” substitute “£155”, and
in paragraph (b) (standard rate), for “£155” substitute “£165”.
In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—
in paragraph (a), for “£480” substitute “£510”, and
in paragraph (b), for “£490” substitute “£520”.
In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£275” substitute “£290”.
In paragraph 2(1) (rates for motorcycles)—
in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£21” substitute “£22”,
in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£45” substitute “£47”,
in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£69” substitute “£73”, and
in paragraph (d) (other cases), for “£96” substitute “£101”.
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2022.