Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
In paragraph 1 (general)—
in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for "£180" substitute , and" £185 "
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for "£115" substitute ." £120 "
In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
In paragraph 1J (light goods vehicles)—
in sub-paragraph (a) (vehicle which is not lower-emission van), for "£175" substitute , and" £180 "
in sub-paragraph (b) (lower-emission van), for "£115" substitute ." £120 "
In paragraph 2(1) (motorcycles)—
in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for "£32" substitute ," £33 "
in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for "£47" substitute , and" £48 "
in paragraph (d) (any other case), for "£64" substitute ." £66 "
The amendments made by this section have effect in relation to licences taken out on or after 13 March 2008.