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Change 1
As published
14 Rates from April 2010
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1(2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute “ £205 ”.
(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.
(4) For “table” substitute “ tables ”.
(5) Omit the “and” at the end of paragraph (a).
(6) Insert at the end of paragraph (b)
and
(c) whether or not the duty is payable on the first vehicle licence for the vehicle.
(7) For the table 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 | 100 | 110
140 | 150 | 115 | 125
150 | 165 | 145 | 155
165 | 175 | 240 | 250
175 | 185 | 290 | 300
185 | 200 | 415 | 425
200 | 225 | 540 | 550
225 | 255 | 740 | 750
255 | 940 | 950
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 | 80 | 90
130 | 140 | 100 | 110
140 | 150 | 115 | 125
150 | 165 | 145 | 155
165 | 175 | 170 | 180
175 | 185 | 190 | 200
185 | 200 | 225 | 235
200 | 225 | 235 | 245
225 | 255 | 415 | 425
255 | 425 | 435
Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—
(a) in column (3), in the last two rows, “235” were substituted for “ 415 ” and “425”, and
(b) in column (4), in the last two rows, “245” were substituted for “ 425 ” and “435”.
(8) In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for “£185” substitute “ £200 ”.
(9) Schedule 4 contains further provision about rates of vehicle excise duty etc.
(10) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2010.
Your change, as a redline
14 Rates from April 2010
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1(2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute “ £205 ”.
(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.
(4) For “table” substitute “ tables ”.
(5) Omit the “and” at the end of paragraph (a).
(6) Insert at the end of paragraph (b)
and
(c) whether or not the duty is payable on the first vehicle licence for the vehicle.
(7) For the table 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 | 100 | 110
140 | 150 | 115 | 125
150 | 165 | 145 | 155
165 | 175 | 240 | 250
175 | 185 | 290 | 300
185 | 200 | 415 | 425
200 | 225 | 540 | 550
225 | 255 | 740 | 750
255 | 940 | 950
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 | 80 | 90
130 | 140 | 100 | 110
140 | 150 | 115 | 125
150 | 165 | 145 | 155
165 | 175 | 170 | 180
175 | 185 | 190 | 200
185 | 200 | 225 | 235
200 | 225 | 235 | 245
225 | 255 | 415 | 425
255 | 425 | 435
Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—
(a) in column (3), in the last two rows, “235” were substituted for “ 415 ” and “425”, and
(b) in column (4), in the last two rows, “245” were substituted for “ 425 ” and “435”.
(8) In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for “£185” substitute “ £200 ”.
(9) Schedule 4 contains further provision about rates of vehicle excise duty etc.
(10) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2010.
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