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Vehicle Excise and Registration Act 1994

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Changes over time for: Cross Heading: Rates of duty payable on any other vehicle licence for vehicle

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Version Superseded: 12/02/2019

Status:

Point in time view as at 15/03/2018.

Changes to legislation:

Vehicle Excise and Registration Act 1994, Cross Heading: Rates of duty payable on any other vehicle licence for vehicle is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Rates of duty payable on any other vehicle licence for vehicleU.K.

Textual Amendments

F1Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

1GD(1)For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is—U.K.

(a)the reduced rate of £130, if the vehicle qualifies for the reduced rate, or

(b)the standard rate of £140, if the vehicle is liable to the standard rate.

(2)But sub-paragraph (1) does not apply where paragraph 1GE(2) or (4) applies.]

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