Resolved,
That—
(1) Schedule 1 to the Vehicle Excise and Registration Act 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 “£295” substitute “£325”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£180” substitute “£200”.
(3) In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), for the Table substitute—
“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 25 35 120 130 140 150 130 140 170 180 140 150 190 200 150 165 230 240 165 175 280 290 175 185 310 320 185 200 355 365 200 225 385 395 225 255 665 675 255 — 685 695
(4) In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—
“(a) in column (3), in the last two rows, “385” were substituted for “665” and “685”, and
(b) in column (4), in the last two rows, “395” were substituted for “675” and “695”.”
(5) In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), for Table 1 (vehicles other than higher rate diesel vehicles) substitute—
CO2 Emissions Figure Rate (1) (2) (3) (4) Exceeding Not exceeding Reduced rate Standard Rate g/km g/km £ £ 0 50 0 10 50 75 20 30 75 90 120 130 90 100 155 165 100 110 175 185 110 130 200 210 130 150 245 255 150 170 635 645 170 190 1030 1040 190 225 1555 1565 225 255 2210 2220 255 - 2595 2605
(6) In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—
CO2 Emissions Figure Rate (1) (2) (3) Exceeding Not Exceeding Rate g/km g/km £ 0 50 30 50 75 130 75 90 165 90 100 185 100 110 210 110 130 255 130 150 645 150 170 1040 170 190 1565 190 225 2220 225 255 2605 255 - 2605
(7) In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—
(a) in paragraph (a) (reduced rate), for “£155” substitute “£170”, and
(b) in paragraph (b) (standard rate), for “£165” substitute “£180”.
(8) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—
(a) in paragraph (a), for “£510” substitute “£560”, and
(b) in paragraph (b), for “£520” substitute “£570”.
(9) In paragraph 1J(a) (rates for light goods vehicles that are not pre-2007 or post-2008 lower emission vans), for “£290” substitute “£320”.
(10) In paragraph 2(1) (rates for motorcycles)—
(a) in paragraph (a) (engine cylinder capacity not exceeding 150cc), for “£22” substitute “£24”,
(b) in paragraph (b) (motorbicycles with engine cylinder capacity exceeding 150cc but not exceeding 400cc), for “£47” substitute “£52”,
(c) in paragraph (c) (motorbicycles with engine cylinder capacity exceeding 400cc but not exceeding 600cc), for “£73” substitute “£80”, and
(d) in paragraph (d) (other cases), for “£101” substitute “£111”.
(11) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2023.
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.