44 VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc
Finance Act 2018 (2018 c 3) | Legislation

44  VED: rates for light passenger vehicles, light goods vehicles, motorcycles etc

(1)     Schedule 1 to VERA 1994 (annual rates of 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 “£245” substitute “£255”, and

(b)     in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£150” substitute “£155”.

(3)     In paragraph 1B (rates for light passenger vehicles registered before 1 April 2017)—

(a)     for the Table substitute—

“C2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
1001101020
1101202030
120130110120
130140130140
140150145155
150165185195
165175220230
175185240250
185200280290
200225305315
225255530540
255-545555”
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