s 20 Vehicle excise duty: rates
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows. (2) In paragraph 1 (general rate of duty)— (a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£235” substitute “ £245 ” , and (b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£145” substitute “ £150 ” . (3) In paragraph 1B (graduated rates of duty for light passenger vehicles)— (a) in the words before paragraph (a), for “tables” substitute “ table ” , (b) in paragraph (a), at the end insert “ and ” , (c) in paragraph (b), at the end omit “, and”, (d) omit paragraph (c), (e) for Tables 1 and 2 substitute— (f) in the sentence immediately following Table 2— (i) at the beginning, for “Table 2” substitute “ The table ” , and (ii) for paragraphs (a) and (b) substitute— (a) in column (3), in the last two rows, “295” were substituted for “510” and “ 525 ” , and (b) in column (4), in the last two rows, “305” were substituted for “520” and “ 535 ” . (4) In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for “£230” substitute “ £240 ” . (5) In paragraph 2(1) (VED rates for motorcycles)— (a) in paragraph (a), for “£17” substitute “ £18 ” , (b) in paragraph (b), for “£39” substitute “ £41 ” , (c) in paragraph (c), for “£60” substitute “ £62 ” , and (d) in paragraph (d), for “£82” substitute “ £85 ” . (6) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2017.