PART 2Other taxes
Vehicle duties
58VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc
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 “£255” substitute “£265”, and
b
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£155” substitute “£160”.
3
In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017)—
a
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
115
125
130
140
135
145
140
150
150
160
150
165
190
200
165
175
225
235
175
185
250
260
185
200
290
300
200
225
315
325
225
255
545
555
255
—
560
570
b
in the sentence immediately following the Table, for paragraphs (a) and (b) substitute—
a
in column (3), in the last two rows, “315” were substituted for “545” and “560”, and
b
in column (4), in the last two rows, “325” were substituted for “555” and “570”.
4
In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017)—
a
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
100
110
90
100
120
130
100
110
140
150
110
130
160
170
130
150
200
210
150
170
520
530
170
190
845
855
190
225
1270
1280
225
255
1805
1815
255
—
2125
2135
b
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
110
75
90
130
90
100
150
100
110
170
110
130
210
130
150
530
150
170
855
170
190
1280
190
225
1815
225
255
2135
255
—
2135
5
In paragraph 1GD (rates for any other licence for light passenger vehicles registered on or after 1 April 2017), in sub-paragraph (1)—
a
in paragraph (a) (the reduced rate) for “£130” substitute “£135”, and
b
in paragraph (b) (the standard rate) for “£140” substitute “£145”.
6
In paragraph 1GE (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000), in sub-paragraph (4) for “£310” substitute “£320”.
7
In paragraph 1J (rates for light goods vehicles), in paragraph (a) for “£250” substitute “£260”.
8
In paragraph 2(1) (rates for motorcycles)—
a
in paragraph (a) for “£19” substitute “£20”,
b
in paragraph (b) for “£42” substitute “£43”,
c
in paragraph (c) for “£64” substitute “£66”, and
d
in paragraph (d) for “£88” substitute “£91”.
9
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2019.