{
  "url": "https://openlegislation.uk/finance-act-2026/section-92",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-92.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/92",
  "kind": "section",
  "number": "92",
  "heading": "Vehicle excise duty for light passenger or light goods vehicles 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 “£360” substitute “£375”, and\n(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£220” substitute “£230”.\n(3) In paragraph 1B, for the Table substitute—\n“\nCO2 Emissions Figure\n(1)\n(2)\n(3)\nExceeding or, in the first row, equal to or exceeding\nNot exceeding\nRate\ng/km\ng/km\n£\n0\n100\n20\n100\n110\n20\n110\n120\n35\n120\n130\n170\n130\n140\n200\n140\n150\n225\n150\n165\n275\n165\n175\n325\n175\n185\n360\n185\n200\n410\n200\n225\n445\n225\n255\n760\n255\n—\n790\n”.\n(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”.”\n(5) In paragraph 1GC, for Table 1 (vehicles other than higher rate diesel vehicles) substitute—\n“\nCO2 Emissions Figure\n(1)\n(2)\n(3)\nExceeding or, in the first row, equal to\nNot exceeding\nRate\ng/km\ng/km\n£\n0\n0\n10\n0\n50\n115\n50\n75\n135\n75\n90\n280\n90\n100\n365\n100\n110\n405\n110\n130\n455\n130\n150\n560\n150\n170\n1410\n170\n190\n2270\n190\n225\n3420\n225\n255\n4850\n255\n—\n5690\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 or, in the first row, equal to or exceeding\nNot exceeding\nRate\ng/km\ng/km\n£\n0\n50\n135\n50\n75\n280\n75\n90\n365\n90\n100\n405\n100\n110\n455\n110\n130\n560\n130\n150\n1410\n150\n170\n2270\n170\n190\n3420\n190\n225\n4850\n225\n255\n5690\n255\n—\n5690\n”.\n(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”.\n(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”.\n(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”.\n(10) In paragraph 2(1) (rates for motorcycles)—\n(a) in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£26” substitute “£27”,\n(b) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£57” substitute “£59”,\n(c) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£87” substitute “£90”, and\n(d) in paragraph (d) (other cases), for “£121” substitute “£125”.\n(11) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/92",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}