Section 92 Vehicle excise duty for light passenger or light goods vehicles etc

United Kingdom

(1)

Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.

(2)

In paragraph 1 (general rate)—

(a)

in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£360” substitute “£375”, and

(b)

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£220” substitute “£230”.

(3)

In paragraph 1B, for the Table substitute—

“
CO2 Emissions Figure
(1) (2) (3)
Exceeding or, in the first row, equal to or exceeding Not exceeding Rate
g/km g/km £
0 100 20
100 110 20
110 120 35
120 130 170
130 140 200
140 150 225
150 165 275
165 175 325
175 185 360
185 200 410
200 225 445
225 255 760
255 — 790
”.

CO2 Emissions Figure
(1)	(2)	(3)
Exceeding or, in the first row, equal to or exceeding	Not exceeding	Rate
g/km	g/km	£
0	100	20
100	110	20
110	120	35
120	130	170
130	140	200
140	150	225
150	165	275
165	175	325
175	185	360
185	200	410
200	225	445
225	255	760
255	—	790

(4)

In the sentence immediately following the Table in that paragraph, for the words from “as if” to the end substitute “as if, in column (3), in the last two rows, “445” were substituted for “760” and “790”.”

(5)

In paragraph 1GC, for Table 1 (vehicles other than higher rate diesel vehicles) substitute—

“
CO2 Emissions Figure
(1) (2) (3)
Exceeding or, in the first row, equal to Not exceeding Rate
g/km g/km £
0 0 10
0 50 115
50 75 135
75 90 280
90 100 365
100 110 405
110 130 455
130 150 560
150 170 1410
170 190 2270
190 225 3420
225 255 4850
255 — 5690
”.

CO2 Emissions Figure
(1)	(2)	(3)
Exceeding or, in the first row, equal to	Not exceeding	Rate
g/km	g/km	£
0	0	10
0	50	115
50	75	135
75	90	280
90	100	365
100	110	405
110	130	455
130	150	560
150	170	1410
170	190	2270
190	225	3420
225	255	4850
255	—	5690

(6)

In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—

“
CO2 Emissions Figure Rate
(1) (2) (3)
Exceeding or, in the first row, equal to or exceeding Not exceeding Rate
g/km g/km £
0 50 135
50 75 280
75 90 365
90 100 405
100 110 455
110 130 560
130 150 1410
150 170 2270
170 190 3420
190 225 4850
225 255 5690
255 — 5690
”.

CO2 Emissions Figure	Rate
(1)	(2)	(3)
Exceeding or, in the first row, equal to or exceeding	Not exceeding	Rate
g/km	g/km	£
0	50	135
50	75	280
75	90	365
90	100	405
100	110	455
110	130	560
130	150	1410
150	170	2270
170	190	3420
190	225	4850
225	255	5690
255	—	5690

(7)

In paragraph 1GD(1)(rates for any other licence for light passenger vehicles registered on or after 1 April 2017), for “£195” substitute “£200”.

(8)

In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000), for “£620” substitute “£640”.

(9)

In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£345” substitute “£360”.

(10)

In paragraph 2(1) (rates for motorcycles)—

(a)

in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£26” substitute “£27”,

(b)

in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£57” substitute “£59”,

(c)

in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£87” substitute “£90”, and

(d)

in paragraph (d) (other cases), for “£121” substitute “£125”.

(11)

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.