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Change 1
As published
11 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 “£175” substitute “ £180 ”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£110” substitute “ £115 ”.
(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.
(4) For the words from “Table A” to “date,” substitute “ the following table ”.
(5) For “, or is liable to the standard rate or the premium” 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 | 95 | 115
150 | 165 | 120 | 140
165 | 185 | 145 | 165
185 | 225 | 190 | 205
225 | 285 | 300
The table has effect in relation to vehicles first registered before 23rd March 2006 as if—
(a) in column (3), in the last row, “190” were substituted for “ 285 ”, and
(b) in column (4), in the last row, “205” were substituted for “ 300 or is liable to the standard ”.
.
(6) For Tables A and B substitute—
(7) For paragraphs 1D and 1E substitute—
The standard rate
1D A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.
(8) In paragraph 1J (light goods vehicles)—
(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£170” substitute “ £175 ”, and
(b) in sub-paragraph (b) (lower-emission van), for “£110” substitute “ £115 ”.
(9) In paragraph 2(1) (motorcycles)—
(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£31” substitute “ £32 ”,
(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£46” substitute “ £47 ”, and
(c) in paragraph (d) (any other case), for “£62” substitute “ £64 ”.
(10) The amendments made by this section have effect in relation to licences taken out on or after 22nd March 2007.
Your change, as a redline
11 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 “£175” substitute “ £180 ”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£110” substitute “ £115 ”.
(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.
(4) For the words from “Table A” to “date,” substitute “ the following table ”.
(5) For “, or is liable to the standard rate or the premium” 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 | 95 | 115
150 | 165 | 120 | 140
165 | 185 | 145 | 165
185 | 225 | 190 | 205
225 | 285 | 300
The table has effect in relation to vehicles first registered before 23rd March 2006 as if—
(a) in column (3), in the last row, “190” were substituted for “ 285 ”, and
(b) in column (4), in the last row, “205” were substituted for “ 300 or is liable to the standard ”.
.
(6) For Tables A and B substitute—
(7) For paragraphs 1D and 1E substitute—
The standard rate
1D A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.
(8) In paragraph 1J (light goods vehicles)—
(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£170” substitute “ £175 ”, and
(b) in sub-paragraph (b) (lower-emission van), for “£110” substitute “ £115 ”.
(9) In paragraph 2(1) (motorcycles)—
(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for “£31” substitute “ £32 ”,
(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for “£46” substitute “ £47 ”, and
(c) in paragraph (d) (any other case), for “£62” substitute “ £64 ”.
(10) The amendments made by this section have effect in relation to licences taken out on or after 22nd March 2007.
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