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Finance Act 2021

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Change 1

What to do with it
As published

104 Rates for light passenger or 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 “£270” substitute “ £280 ”, and (b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£165” substitute “ £170 ”. (3) 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 | 20 | 30 120 | 130 | 120 | 130 130 | 140 | 145 | 155 140 | 150 | 160 | 170 150 | 165 | 200 | 210 165 | 175 | 240 | 250 175 | 185 | 265 | 275 185 | 200 | 305 | 315 200 | 225 | 330 | 340 225 | 255 | 575 | 585 255 | 590 | 600 . (4) 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, “330” were substituted for “575” and “ 590 ”, and (b) in column (4), in the last two rows, “340” were substituted for “585” and “ 600 ”. (5) 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 | 15 | 25 75 | 90 | 105 | 115 90 | 100 | 130 | 140 100 | 110 | 150 | 160 110 | 130 | 170 | 180 130 | 150 | 210 | 220 150 | 170 | 545 | 555 170 | 190 | 885 | 895 190 | 225 | 1335 | 1345 225 | 255 | 1900 | 1910 255 | 2235 | 2245 (6) 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 | 25 50 | 75 | 115 75 | 90 | 140 90 | 100 | 160 100 | 110 | 180 110 | 130 | 220 130 | 150 | 555 150 | 170 | 895 170 | 190 | 1345 190 | 225 | 1910 225 | 255 | 2245 255 | 2245 . (7) In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)— (a) in paragraph (a) (reduced rate), for “£140” substitute “ £145 ”, and (b) in paragraph (b) (standard rate), for “£150” substitute “ £155 ”. (8) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)— (a) in paragraph (a), for “£465” substitute “ £480 ”, and (b) in paragraph (b), for “£475” substitute “ £490 ”. (9) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£265” substitute “ £275 ”. (10) In paragraph 2(1) (rates for motorcycles)— (a) in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£20” substitute “ £21 ”, (b) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£44” substitute “ £45 ”, (c) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£67” substitute “ £69 ”, and (d) in paragraph (d) (other cases), for “£93” substitute “ £96 ”. (11) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2021.

Your change, as a redline

104 Rates for light passenger or 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 “£270” substitute “ £280 ”, and (b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£165” substitute “ £170 ”. (3) 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 | 20 | 30 120 | 130 | 120 | 130 130 | 140 | 145 | 155 140 | 150 | 160 | 170 150 | 165 | 200 | 210 165 | 175 | 240 | 250 175 | 185 | 265 | 275 185 | 200 | 305 | 315 200 | 225 | 330 | 340 225 | 255 | 575 | 585 255 | 590 | 600 . (4) 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, “330” were substituted for “575” and “ 590 ”, and (b) in column (4), in the last two rows, “340” were substituted for “585” and “ 600 ”. (5) 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 | 15 | 25 75 | 90 | 105 | 115 90 | 100 | 130 | 140 100 | 110 | 150 | 160 110 | 130 | 170 | 180 130 | 150 | 210 | 220 150 | 170 | 545 | 555 170 | 190 | 885 | 895 190 | 225 | 1335 | 1345 225 | 255 | 1900 | 1910 255 | 2235 | 2245 (6) 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 | 25 50 | 75 | 115 75 | 90 | 140 90 | 100 | 160 100 | 110 | 180 110 | 130 | 220 130 | 150 | 555 150 | 170 | 895 170 | 190 | 1345 190 | 225 | 1910 225 | 255 | 2245 255 | 2245 . (7) In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)— (a) in paragraph (a) (reduced rate), for “£140” substitute “ £145 ”, and (b) in paragraph (b) (standard rate), for “£150” substitute “ £155 ”. (8) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)— (a) in paragraph (a), for “£465” substitute “ £480 ”, and (b) in paragraph (b), for “£475” substitute “ £490 ”. (9) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£265” substitute “ £275 ”. (10) In paragraph 2(1) (rates for motorcycles)— (a) in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£20” substitute “ £21 ”, (b) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£44” substitute “ £45 ”, (c) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£67” substitute “ £69 ”, and (d) in paragraph (d) (other cases), for “£93” substitute “ £96 ”. (11) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2021.

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