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48. Vehicle excise duty (rates for light passenger vehicles etc)

Volume 542: debated on Monday 26 March 2012

Resolved,

That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 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 “£215” substitute “£220”, and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£130” substitute “£135”.

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

(a) for the tables substitute—

“Table 1Rates 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

110

120

140

150

125

135

150

165

160

170

165

175

265

275

175

185

315

325

185

200

450

460

200

225

590

600

225

255

805

815

255

-

1020

1030

Table 2Rates 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

90

100

130

140

110

120

140

150

125

135

150

165

160

170

165

175

185

195

175

185

205

215

185

200

240

250

200

225

260

270

225

255

450

460

255

-

465

475”;

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

“(a) in column (3), in the last two rows, “260” were substituted for “450” and “465”, and

(b) in column (4), in the last two rows, “270” were substituted for “460” and “475”.”

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

(a) in paragraph (a), for “£210” substitute “£215”, and

(b) in paragraph (b), for “£130” substitute “£135”.

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

(a) in paragraph (b), for “£35” substitute “£36”,

(b) in paragraph (c), for “£53” substitute “£55”, and

(c) in paragraph (d), for “£74” substitute “£76”.

(6) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2012.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.