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

Vehicle excise dutyU.K.

21VED rates for light passenger vehicles, light goods vehicles, motorcycles etcU.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 not exceeding 1,549cc), for “£205” substitute “ £215 ”, and

(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£125” substitute “ £130 ”.

(3)In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a)for the tables substitute—

(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—

“(a)in column (3), in the last two rows, “250” were substituted for “435” and “ 450 ”, and

(b)in column (4), in the last two rows, “260” were substituted for “445” and “ 460 ”.”

(4)In paragraph 1J (VED rates for light goods vehicles)—

(a)in paragraph (a), for “£200” substitute “ £210 ”, and

(b)in paragraph (b), for “£125” substitute “ £130 ”.

(5)In paragraph 2(1) (VED rates for motorcycles)—

(a)in paragraph (a), for “£15” substitute “ £16 ”,

(b)in paragraph (b), for “£33” substitute “ £35 ”,

(c)in paragraph (c), for “£50” substitute “ £53 ”, and

(d)in paragraph (d), for “£70” substitute “ £74 ”.

(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2011.