Part 1U.K.Charges, rates, thresholds etc

EnvironmentU.K.

11Rates of vehicle excise dutyU.K.

(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

“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—

“1D“The standard rate

“1DA 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.