Finance Act 2025
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Change 1
66 Rates of vehicle excise duty for light passenger or light goods vehicles 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 “£345” substitute “£360”, and (b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc etc), for “£210” substitute “£220”. (3) In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), omit paragraph (b) together with the “and” before that paragraph. (4) In paragraph 1B, for the Table substitute— CO2 Emissions Figure (1) | (2) | (3) Exceeding or, in the first row, equal to or exceeding | Not exceeding | Rate g/km | g/km | £ 0 | 100 | 20 100 | 110 | 20 110 | 120 | 35 120 | 130 | 165 130 | 140 | 195 140 | 150 | 215 150 | 165 | 265 165 | 175 | 315 175 | 185 | 345 185 | 200 | 395 200 | 225 | 430 225 | 255 | 735 255 | — | 760 . (5) In the sentence immediately following the Table in that paragraph, for the words from “as if” to the end substitute “as if, in column (3), in the last two rows, “430” were substituted for “735” and “760”.” (6) Omit paragraphs 1C to 1F together with the italic heading before paragraph 1C (which provide for a reduced rate). (7) In paragraph 1GA (vehicles to which Part 1AA applies), in sub-paragraph (3), omit paragraph (c). (8) In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), in sub-paragraph (2), omit paragraph (b) together with the “and” before that paragraph. (9) In paragraph 1GC, for Table 1 (vehicles other than higher rate diesel vehicles) substitute— CO2 Emissions Figure (1) | (2) | (3) Exceeding or, in the first row, equal to | Not exceeding | Rate g/km | g/km | £ 0 | 0 | 10 0 | 50 | 110 50 | 75 | 130 75 | 90 | 270 90 | 100 | 350 100 | 110 | 390 110 | 130 | 440 130 | 150 | 540 150 | 170 | 1360 170 | 190 | 2190 190 | 225 | 3300 225 | 255 | 4680 255 | — | 5490 . (10) In that paragraph, for Table 2 (higher rate diesel vehicles) substitute— CO2 Emissions Figure | Rate (1) | (2) | (3) Exceeding or, in the first row, equal to or exceeding | Not exceeding | Rate g/km | g/km | £ 0 | 50 | 130 50 | 75 | 270 75 | 90 | 350 90 | 100 | 390 100 | 110 | 440 110 | 130 | 540 130 | 150 | 1360 150 | 170 | 2190 170 | 190 | 3300 190 | 225 | 4680 225 | 255 | 5490 255 | — | 5490 . (11) In paragraph 1GD(1)(rates for any other licence for light passenger vehicles registered on or after 1 April 2017), for the words from “applicable to the vehicle is—” to the end substitute “applicable to the vehicle is £195.” (12) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000), for the words from “applicable to the vehicle is—” to the end substitute “applicable to the vehicle is £620.” (13) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007, post-2008 lower emission vans or pre-2011 electric vans), for “£335” substitute “£345”. (14) In paragraph 1N (which defines “pre-electric van” for the purposes of paragraph 1J), for “2003 and” insert “2003 but before 1 January 2007 or on or after 1 January 2009 but”. (15) In paragraph 2(1) (rates for motorcycles)— (a) in paragraph (a) (engine cylinder capacity not exceeding 150cc etc), for “£25” substitute “£26”, (b) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£55” substitute “£57”, (c) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£84” substitute “£87”, and (d) in paragraph (d) (other cases), for “£117” substitute “£121”. (16) In consequence of the amendments made by the preceding provisions of this section, in section 10 of FA 2023, omit subsection (5)(b) and (c). (17) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.
66 Rates of vehicle excise duty for light passenger or light goods vehicles 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 “£345” substitute “£360”, and (b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc etc), for “£210” substitute “£220”. (3) In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), omit paragraph (b) together with the “and” before that paragraph. (4) In paragraph 1B, for the Table substitute— CO2 Emissions Figure (1) | (2) | (3) Exceeding or, in the first row, equal to or exceeding | Not exceeding | Rate g/km | g/km | £ 0 | 100 | 20 100 | 110 | 20 110 | 120 | 35 120 | 130 | 165 130 | 140 | 195 140 | 150 | 215 150 | 165 | 265 165 | 175 | 315 175 | 185 | 345 185 | 200 | 395 200 | 225 | 430 225 | 255 | 735 255 | — | 760 . (5) In the sentence immediately following the Table in that paragraph, for the words from “as if” to the end substitute “as if, in column (3), in the last two rows, “430” were substituted for “735” and “760”.” (6) Omit paragraphs 1C to 1F together with the italic heading before paragraph 1C (which provide for a reduced rate). (7) In paragraph 1GA (vehicles to which Part 1AA applies), in sub-paragraph (3), omit paragraph (c). (8) In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), in sub-paragraph (2), omit paragraph (b) together with the “and” before that paragraph. (9) In paragraph 1GC, for Table 1 (vehicles other than higher rate diesel vehicles) substitute— CO2 Emissions Figure (1) | (2) | (3) Exceeding or, in the first row, equal to | Not exceeding | Rate g/km | g/km | £ 0 | 0 | 10 0 | 50 | 110 50 | 75 | 130 75 | 90 | 270 90 | 100 | 350 100 | 110 | 390 110 | 130 | 440 130 | 150 | 540 150 | 170 | 1360 170 | 190 | 2190 190 | 225 | 3300 225 | 255 | 4680 255 | — | 5490 . (10) In that paragraph, for Table 2 (higher rate diesel vehicles) substitute— CO2 Emissions Figure | Rate (1) | (2) | (3) Exceeding or, in the first row, equal to or exceeding | Not exceeding | Rate g/km | g/km | £ 0 | 50 | 130 50 | 75 | 270 75 | 90 | 350 90 | 100 | 390 100 | 110 | 440 110 | 130 | 540 130 | 150 | 1360 150 | 170 | 2190 170 | 190 | 3300 190 | 225 | 4680 225 | 255 | 5490 255 | — | 5490 . (11) In paragraph 1GD(1)(rates for any other licence for light passenger vehicles registered on or after 1 April 2017), for the words from “applicable to the vehicle is—” to the end substitute “applicable to the vehicle is £195.” (12) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000), for the words from “applicable to the vehicle is—” to the end substitute “applicable to the vehicle is £620.” (13) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007, post-2008 lower emission vans or pre-2011 electric vans), for “£335” substitute “£345”. (14) In paragraph 1N (which defines “pre-electric van” for the purposes of paragraph 1J), for “2003 and” insert “2003 but before 1 January 2007 or on or after 1 January 2009 but”. (15) In paragraph 2(1) (rates for motorcycles)— (a) in paragraph (a) (engine cylinder capacity not exceeding 150cc etc), for “£25” substitute “£26”, (b) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£55” substitute “£57”, (c) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£84” substitute “£87”, and (d) in paragraph (d) (other cases), for “£117” substitute “£121”. (16) In consequence of the amendments made by the preceding provisions of this section, in section 10 of FA 2023, omit subsection (5)(b) and (c). (17) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.
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