Introduction Details of the Section
2.Subsection (2)(a) amends paragraph 1(2) of Schedule 1 to VERA to increase the general rate of duty by £5 to £220 except for vehicles with an engine size of 1549cc or less.
3.Subsection (2)(b) amends paragraph 1(2A) of Schedule 1 to VERA to increase the general rate of duty by £5 to £135 for vehicles with an engine size of 1549cc or less.
4.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.
5.Subsection (4)(a) amends paragraph 1J(a) of Schedule 1 to VERA to increase by £5 to £215 the rate of duty for Light Goods Vehicles which are not lower-emission vans.
6.Subsection (4)(b) amends paragraph 1J(b) of Schedule 1 to VERA to increase the rate of duty for lower-emission vans by £5 to £135.  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.
7.Subsection (5)(a) amends paragraph 2(1)(b) of Schedule 1 to VERA to increase the rate of duty by £1 to £36 for motorbicycles with an engine size of over 150cc but not more than 400cc.
8.Subsection (5)(b) amends paragraph 2(1)(c) of Schedule 1 to VERA to increase the rate of duty by £2 to £55 for motorbicycles with an engine size of over 400cc but not more than 600cc.
9.Subsection (5)(c) amends paragraph 2(1)(d) of Schedule 1 to VERA to increase the rate of duty by £2 to £76 for motorbicycles with an engine size over 600cc, for motortricycles with an engine size over 150cc and for trade licences for motorcycles.
10.Subsection (6) provides that all new rates under this section will take effect for licences taken out on or after 1 April 2012.