Vehicle excise dutyU.K.
150VED: rates for light passenger vehicles, light goods vehicles, motorcycles etcU.K.
(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2)In paragraph 1(2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£230” substitute “ £235 ”.
(3)In paragraph 1B (graduated rates of duty for light passenger vehicles)—
(a)for the tables substitute—
“Table 1
Rates payable on first vehicle licence for vehicle
| CO2 emissions figure | Rate | ||
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Exceeding | Not exceeding | Reduced rate | Standard rate |
| g/km | g/km | £ | £ |
| 130 | 140 | 120 | 130 |
| 140 | 150 | 135 | 145 |
| 150 | 165 | 175 | 185 |
| 165 | 175 | 290 | 300 |
| 175 | 185 | 345 | 355 |
| 185 | 200 | 490 | 500 |
| 200 | 225 | 640 | 650 |
| 225 | 255 | 875 | 885 |
| 255 | 1110 | 1120 | |
Table 2
Rates payable on any other vehicle licence for vehicle
| 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 | 100 | 110 |
| 130 | 140 | 120 | 130 |
| 140 | 150 | 135 | 145 |
| 150 | 165 | 175 | 185 |
| 165 | 175 | 200 | 210 |
| 175 | 185 | 220 | 230 |
| 185 | 200 | 260 | 270 |
| 200 | 225 | 285 | 295 |
| 225 | 255 | 490 | 500 |
| 255 | 505 | 515”;” | |
(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a)in column (3), in the last two rows, “285” were substituted for “490” and “ 505 ”, and
(b)in column (4), in the last two rows, “295” were substituted for “500” and “ 515 ”.”
(4)In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£225” substitute “ £230 ”.
(5)In paragraph 2(1) (VED rates for motorcycles)—
(a)in paragraph (b), for “£38” substitute “ £39 ”,
(b)in paragraph (c), for “£59” substitute “ £60 ”, and
(c)in paragraph (d), for “£81” substitute “ £82 ”.
(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2016.
151VED: extension of old vehicles exemption from 1 April 2017U.K.
(1)Paragraph 1A of Schedule 2 to VERA 1994 (exemption for old vehicles) is amended as follows.
(2)In sub-paragraph (1) for the words from “if” to the end substitute “ during the period of 12 months beginning with 1 April in any year if it was constructed more than 40 years before 1 January in that year. ”
(3)After that sub-paragraph insert—
“(1A)But nothing in sub-paragraph (1) has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.”
(4)The amendments made by this section come into force on 1 April 2017.