(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty) is amended as follows.
(2) In paragraph 1 (general rate)—
(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£295” substitute “£325”, and
(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£180” substitute “£200”.
(3) In paragraph 1B (graduated rates for light passenger vehicles registered before 1 April 2017), for the Table substitute—
“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
25
35
120
130
140
150
130
140
170
180
140
150
190
200
150
165
230
240
165
175
280
290
175
185
310
320
185
200
355
365
200
225
385
395
225
255
665
675
255
—
685
695
(4) In the sentence immediately following the Table in that paragraph, for paragraphs (a) and (b) substitute—
“(a) in column (3), in the last two rows, “385” were substituted for “665” and “685”, and
(b) in column (4), in the last two rows, “395” were substituted for “675” and “695”.”
(5) In paragraph 1GC (graduated rates for first licence for light passenger vehicles registered on or after 1 April 2017), for Table 1 (vehicles other than higher rate diesel vehicles) substitute—
CO2 Emissions Figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard Rate
g/km
g/km
£
£
0
50
0
10
50
75
20
30
75
90
120
130
90
100
155
165
100
110
175
185
110
130
200
210
130
150
245
255
150
170
635
645
170
190
1030
1040
190
225
1555
1565
225
255
2210
2220
255
-
2595
2605
(6) In that paragraph, for Table 2 (higher rate diesel vehicles) substitute—
CO2 Emissions Figure
Rate
(1)
(2)
(3)
Exceeding
Not Exceeding
Rate
g/km
g/km
£
0
50
30
50
75
130
75
90
165
90
100
185
100
110
210
110
130
255
130
150
645
150
170
1040
170
190
1565
190
225
2220
225
255
2605
255
-
2605
(7) In paragraph 1GD(1) (rates for any other licence for light passenger vehicles registered on or after 1 April 2017)—
(a) in paragraph (a) (reduced rate), for “£155” substitute “£170”, and
(b) in paragraph (b) (standard rate), for “£165” substitute “£180”.
(8) In paragraph 1GE(2) (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—
(a) in paragraph (a), for “£510” substitute “£560”, and