Section 14 — Finance Act 2003: Vehicle excise duty: rates

Vehicle excise duty: rates 14 1 In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (the general rate)—

a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.