Section 24 Rates of vehicle excise duty
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 “£325” substitute “£345”, and
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£200” substitute “£210”.
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 25 35 120 130 150 160 130 140 180 190 140 150 200 210 150 165 245 255 165 175 295 305 175 185 325 335 185 200 375 385 200 225 405 415 225 255 700 710 255 — 725 735 ”.
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, “405” were substituted for “700” and “725”, and
(b)in column (4), in the last two rows, “415” were substituted for “710” and “735”.”
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 20 30 75 90 125 135 90 100 165 175 100 110 185 195 110 130 210 220 130 150 260 270 150 170 670 680 170 190 1085 1095 190 225 1640 1650 225 255 2330 2340 255 — 2735 2745 ”.
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 30 50 75 135 75 90 175 90 100 195 100 110 220 110 130 270 130 150 680 150 170 1095 170 190 1650 190 225 2340 225 255 2745 255 — 2745 ”.
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 “£170” substitute “£180”, and
in paragraph (b) (standard rate), for “£180” substitute “£190”.
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 “£560” substitute “£590”, and
in paragraph (b), for “£570” substitute “£600”.
In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£320” substitute “£335”.
In paragraph 2(1) (rates for motorcycles)—
in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£24” substitute “£25”,
in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£52” substitute “£55”,
in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£80” substitute “£84”, and
in paragraph (d) (other cases), for “£111” substitute “£117”.
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2024.