324 Rates of vehicle excise duty
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Vehicle taxes

324  Rates of vehicle excise duty

(1)     Schedule 1 to VERA 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),

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