Introduction Details of the Section
2.Subsection (2) amends Schedule 1 to VERA to increase the general rate of duty by £5 to £225 for vehicles with an engine size of more than 1549cc and by £5 to £140 for vehicles with an engine size of 1549cc or less.
3.Subsection (3) amends paragraph 1B of Schedule 1 to VERA to change most of the graduated rates of duty which apply generally to light passenger vehicles first registered on or after 1 March 2001. Table 1 provides the rates payable on a first vehicle licence for a vehicle and table 2 provides the rates on all other licences for a vehicle registered on or after 1 March 2001. Table 2 operates so that vehicles emitting over 225 grams of carbon dioxide per kilometre that were registered in the United Kingdom or overseas before 23 March 2006 pay a lower rate than those registered from 23 March 2006 onwards.
4.Subsection (4) amends paragraph 1J of Schedule 1 to VERA to increase the rate of duty by £5 to £220 for Light Goods Vehicles which are not lower-emission vans and by £5 to £140 for lower-emission vans. Lower-emission vans are models which met the Euro 4 air quality pollutant emissions standard early and were registered on or after 1 March 2003 and before 1 January 2007, or that met the Euro 5 air quality pollutant emissions standard early and were registered on or after 1 January 2009 and before 1 January 2011.
5.Subsection (5) amends paragraph 2(1) of Schedule 1 to VERA to increase the rate of duty by £1 to £17 for motorbicycles and motortricycles with an engine size of not more than 150cc; by £1 to £37 for motorbicycles with an engine size of over 150cc but not more than 400cc; by £2 to £57 for motorbicycles with an engine size of over 400cc but not more than 600cc; and by £2 to £78 for motorbicycles with an engine size over 600cc, motortricycles with an engine size over 150cc and trade licences for motorcycles.