I can confirm to the Deputy that the number of Vehicle Registration Tax (VRT) bands that are applied to Category A vehicles was already increased from 11 to 20 in 2021.
The original table is presented below.
VRT Bands
|
CO2 g/km
|
VRT Rate (Petrol)
|
VRT Rate (Diesel) [Effective 2019]
|
A1
|
0-80
|
14%
|
15%
|
A2
|
81-100
|
15%
|
16%
|
A3
|
101-110
|
16%
|
17%
|
A4
|
111-120
|
17%
|
18%
|
B1
|
121-130
|
18%
|
19%
|
B2
|
131-140
|
19%
|
20%
|
C
|
141-155
|
23%
|
24%
|
D
|
156-170
|
27%
|
28%
|
E
|
171-190
|
30%
|
31%
|
F
|
191-225
|
34%
|
35%
|
G
|
Over 225
|
36%
|
37%
|
The new VRT rates structure I legislated for in Finance Bill 2020 to replace the above is set out in tabular form below.
BAND
|
FROM
|
Rate
|
1
|
0-50
|
7.00%
|
2
|
51-80
|
9.00%
|
3
|
81-85
|
9.75%
|
4
|
86-90
|
10.50%
|
5
|
91-95
|
11.25%
|
6
|
96-100
|
12.00%
|
7
|
101-105
|
12.75%
|
8
|
106-110
|
13.50%
|
9
|
111-115
|
14.25%
|
10
|
116-120
|
15.00%
|
11
|
121-125
|
15.75%
|
12
|
126-130
|
16.50%
|
13
|
131-135
|
17.25%
|
14
|
136-140
|
18.00%
|
15
|
141-145
|
19.50%
|
16
|
146-150
|
21.00%
|
17
|
151-155
|
23.50%
|
18
|
156-170
|
26.00%
|
19
|
171-190
|
31.00%
|
20
|
Over 190
|
37.00%
|