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Vehicle excise duty14Vehicle excise duty: rates

(1)    In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c 22) (the general rate)—

(a)    in sub-paragraph (2) (general rate of duty except in case of vehicle with engine with cylinder capacity not exceeding 1,549 cubic centimetres) for “£160” substitute “£165”;

(b)    in sub-paragraph (2A) (general rate of duty in case of vehicle with engine with cylinder capacity not exceeding 1,549 cubic centimetres) for “£105” substitute “£110”.

(2)    For the Table in paragraph 1B of that Schedule (rates of duty applicable to light passenger vehicles registered on or after 1st March 2001 on basis of certificate specifying CO2 emissions figure) substitute—

“CO2 emissions figureRate
(1)(2)(3)(4)(5)
ExceedingNot exceedingReduced rateStandard RatePremium rate
g/kmg/km£££
100556575
100120657585
12015095105115
150165115125135
165185135145155
185155160165”

(3)    In paragraph 1J of that Schedule (rates of duty applicable to light goods vehicles first registered on or after 1st March 2001)—

(a)    in paragraph (a) (vehicle which is not a lower-emission van) for “£160” substitute “£165”;

(b)    in paragraph (b) (vehicle which is a lower-emission van) for “£105” substitute “£110”.

(4)    This section applies to any licence taken out on or after 17th April 2003 for a period beginning on or after 1st May 2003.

NOTES
Initial Commencement
Royal Assent

This Act received Royal Assent on 10 July 2003: for provision as to the application of this section see sub-s (4) above.

Customs & Excise Duties92 Excise Duties92 Tax Law92

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