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 capacity not exceeding 1,549cc), for “£225” substitute “£230”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£140” substitute “£145”.
(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 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 280 | 190 |
175 | 185 | 335 | 345 |
185 | 200 | 475 | 485 |
200 | 225 | 625 | 635 |
225 | 255 | 850 | 860 |
255 | - | 1080 | 1090 |
“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 | 100 | 110 |
130 | 140 | 120 | 130 |
140 | 150 | 135 | 145 |
150 | 165 | 170 | 180 |
165 | 175 | 195 | 205 |
175 | 185 | 215 | 225 |
185 | 200 | 255 | 265 |
200 | 225 | 275 | 285 |
225 | 255 | 475 | 485 |
255 | - | 490 | 500”; |
b) in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a) in column (3), in the last two rows, “275” were substituted for “475” and “490”, and
(b) in column (4), in the last two rows, “285” were substituted for “485” and “500”.”
(4) In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£220” substitute “£225”.
(5) In paragraph 2(1) (VED rates for motorcycles)—
(a) in paragraph (b), for “£37” substitute “£38”,
(b) in paragraph (c), for “£57” substitute “£58”, and
(c) in paragraph (d), for “£78” substitute “£80”.
(6) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2014.
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.