Finance Act 2015
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Change 1
58 VED rates for light passenger vehicles and motorcycles
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows. (2) 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 | 170 | 180 165 | 175 | 285 | 295 175 | 185 | 340 | 350 185 | 200 | 480 | 490 200 | 225 | 630 | 640 225 | 255 | 860 | 870 255 | 1090 | 1100 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 | 170 | 180 165 | 175 | 195 | 205 175 | 185 | 215 | 225 185 | 200 | 255 | 265 200 | 225 | 280 | 290 225 | 255 | 480 | 490 255 | 495 | 505 ; (b) in the sentence immediately following the tables, for paragraphs (a) and (b) substitute— (a) in column (3), in the last two rows, “280” were substituted for “480” and “ 495 ”, and (b) in column (4), in the last two rows, “290” were substituted for “490” and “ 505 ”. (3) In paragraph 2(1) (VED rates for motorcycles)— (a) in paragraph (c), for “£58” substitute “ £59 ”, and (b) in paragraph (d), for “£80” substitute “ £81 ”. (4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2015.
58 VED rates for light passenger vehicles and motorcycles
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows. (2) 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 | 170 | 180 165 | 175 | 285 | 295 175 | 185 | 340 | 350 185 | 200 | 480 | 490 200 | 225 | 630 | 640 225 | 255 | 860 | 870 255 | 1090 | 1100 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 | 170 | 180 165 | 175 | 195 | 205 175 | 185 | 215 | 225 185 | 200 | 255 | 265 200 | 225 | 280 | 290 225 | 255 | 480 | 490 255 | 495 | 505 ; (b) in the sentence immediately following the tables, for paragraphs (a) and (b) substitute— (a) in column (3), in the last two rows, “280” were substituted for “480” and “ 495 ”, and (b) in column (4), in the last two rows, “290” were substituted for “490” and “ 505 ”. (3) In paragraph 2(1) (VED rates for motorcycles)— (a) in paragraph (c), for “£58” substitute “ £59 ”, and (b) in paragraph (d), for “£80” substitute “ £81 ”. (4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2015.
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