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Change 1
As published
17 Rates of vehicle excise duty
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1 (general)—
(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£180” substitute “ £185 ”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “ £120 ”.
(3) In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
Table
CO2 emissions figure | Rate
(1) | (2) | (3) | (4)
Exceeding | Not exceeding | Reduced rate | Standard rate
g/km | g/km | £ | £
100 | 120 | 15 | 35
120 | 150 | 100 | 120
150 | 165 | 125 | 45
165 | 185 | 150 | 170
185 | 225 | 195 | 210
225 | 385 | 400
The table has effect in relation to vehicles first registered before 23 March 2006 as if—
(a) in column (3), in the last row, “ 195 ” were substituted for “385”, and
(b) in column (4), in the last row, “ 210 ” were substituted for “400”.
(4) In paragraph 1J (light goods vehicles)—
(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£175” substitute “ £180 ”, and
(b) in sub-paragraph (b) (lower-emission van), for “£115” substitute “ £120 ”.
(5) In paragraph 2(1) (motorcycles)—
(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “ £33 ”,
(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “ £48 ”, and
(c) in paragraph (d) (any other case), for “£64” substitute “ £66 ”.
(6) The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.
Your change, as a redline
17 Rates of vehicle excise duty
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1 (general)—
(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£180” substitute “ £185 ”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “ £120 ”.
(3) In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
Table
CO2 emissions figure | Rate
(1) | (2) | (3) | (4)
Exceeding | Not exceeding | Reduced rate | Standard rate
g/km | g/km | £ | £
100 | 120 | 15 | 35
120 | 150 | 100 | 120
150 | 165 | 125 | 45
165 | 185 | 150 | 170
185 | 225 | 195 | 210
225 | 385 | 400
The table has effect in relation to vehicles first registered before 23 March 2006 as if—
(a) in column (3), in the last row, “ 195 ” were substituted for “385”, and
(b) in column (4), in the last row, “ 210 ” were substituted for “400”.
(4) In paragraph 1J (light goods vehicles)—
(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£175” substitute “ £180 ”, and
(b) in sub-paragraph (b) (lower-emission van), for “£115” substitute “ £120 ”.
(5) In paragraph 2(1) (motorcycles)—
(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “ £33 ”,
(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “ £48 ”, and
(c) in paragraph (d) (any other case), for “£64” substitute “ £66 ”.
(6) The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.
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