http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1E/1994-09-01
Vehicle Excise and Registration Act 1994
An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.
1994-07-05
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Statute Law Database
2024-05-28
1994-09-01
Vehicle Excise and Registration Act 1994
Sch. 1
para. 1N
Finance Act 2023
s. 10(5)(e)
(7)
Vehicle Excise and Registration Act 1994
Sch. 2
para. 20G(2)(za)-(zc)
Finance Act 2023
s. 10(2)(a)(i)
(7)
Vehicle Excise and Registration Act 1994
s. 7(1A)
Road Safety Act 2006
s. 47(2)
s. 61(1)
(10)
Vehicle Excise and Registration Act 1994
s. 7(5)(za)
Road Safety Act 2006
s. 47(3)
s. 61(1)
(10)
Vehicle Excise and Registration Act 1994
s. 22(1)(aa)
Road Safety Act 2006
s. 47(6)
s. 61(1)
(10)
Vehicle Excise and Registration Act 1994
s. 22(1AA)
Road Safety Act 2006
s. 47(9)
s. 61(1)
(10)
Vehicle Excise and Registration Act 1994
s. 22(1BA)
Road Safety Act 2006
s. 47(10)
s. 61(1)
(10)
SCHEDULES
SCHEDULE 1 Annual rates of duty
F2Part IA Light passenger vehicles: graduated rates of duty
Annotations:
Amendments (Textual)
The premium rate
F11E
1
A vehicle is liable to the premium rate of duty if—
a
it is constructed or modified so as to be propelled solely by diesel, and
b
it is not of a prescribed description.
2
In sub-paragraph (1)(a) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.
Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3