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Change 1
As published
13 Rates for 2009-10
(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 “£185” substitute “ £190 ”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “ £125 ”.
(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 | 140 | 100 | 120
140 | 150 | 105 | 125
150 | 165 | 130 | 150
165 | 185 | 155 | 175
185 | 225 | 200 | 215
225 | 390 | 405
The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—
(a) in column (3), in the last row, “200” were substituted for “ 390 ”, and
(b) in column (4), in the last row, “215” were substituted for “ 405 ”.
(4) In paragraph 1J (light goods vehicles)—
(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “ £185 ”, and
(b) in sub-paragraph (b) (lower-emission van), for “£120” substitute “ £125 ”.
(5) The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.
Your change, as a redline
13 Rates for 2009-10
(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 “£185” substitute “ £190 ”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “ £125 ”.
(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 | 140 | 100 | 120
140 | 150 | 105 | 125
150 | 165 | 130 | 150
165 | 185 | 155 | 175
185 | 225 | 200 | 215
225 | 390 | 405
The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—
(a) in column (3), in the last row, “200” were substituted for “ 390 ”, and
(b) in column (4), in the last row, “215” were substituted for “ 405 ”.
(4) In paragraph 1J (light goods vehicles)—
(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “ £185 ”, and
(b) in sub-paragraph (b) (lower-emission van), for “£120” substitute “ £125 ”.
(5) The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.
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