By 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 6(1), 16 it is provided that Sch. 1 para. 1 is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)

Words in Sch. 1 para. 1(2) substituted (27.7.1999 with effect as mentioned in s. 8(5) of the amending Act) by 1999 c. 16, s. 8(2)(5)

By 2001 c. 9, s. 8(1)(11)(12) it is provided (1.7.2001) that the words in Sch. 1 para. 1(2) are substituted

Words in Sch. 1 para. 1(1) substituted (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) for Sch. 1 para. 1(1)(a)(b) by 1996 c. 8, s. 18(2)(a)(5)

Word in Sch. 1 para. 1(2) substituted (with effect in accordance with s. 21(6) of the amending Act) by Finance Act 2011 (c. 11), s. 21(2)(a)

Sch. 1 para. 1(2A) inserted (27.7.1999 with effect as mentioned in s. 8(5) of the amending Act) by 1999 c. 16, s. 8(3)(5)

Words in Sch. 1 para. 1(2A) substituted (1.7.2001) by 2001 c. 9, s. 8(1)(11)(12)

Word in Sch. 1 para. 1(2A) substituted (with effect in accordance with s. 21(6) of the amending Act) by Finance Act 2011 (c. 11), s. 21(2)(b)

Sch. 1 para. 1(2B) inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 20(1) (with s. 20(3))

Sch. 1 para. 1(3)-(5) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(b)(5), 205, Sch. 41 Pt. II(3) Note

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/I/2011-07-19Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2011-07-19 SCHEDULESSCHEDULE 1 Annual rates of dutyPart I General1(1)

Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,549 cubic centimetres, the annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is the general rate.

(2)

The general rate is £215.

(2A)

In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,549 cubic centimetres, the general rate is £130.

(2B)

For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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By
<ref eId="c01099" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01100" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01101" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/6/1">Sch. 4 Pt. III paras. 6(1)</ref>
,
<ref eId="c01102" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/III/paragraph/16">16</ref>
it is provided that Sch. 1 para. 1 is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12511911" marker="F2">
<p>
Words in Sch. 1 para. 1(2) substituted (27.7.1999 with effect as mentioned in
<ref eId="c01106" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/5">s. 8(5)</ref>
of the amending Act) by
<ref eId="c01107" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c01108" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/2/5">s. 8(2)(5)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12511921" marker="F3">
<p>
By
<ref eId="c01109" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01110" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/8/1/11/12">s. 8(1)(11)(12)</ref>
it is provided (1.7.2001) that the words in Sch. 1 para. 1(2) are substituted
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12511931" marker="F4">
<p>
Words in Sch. 1 para. 1(1) substituted (29.4.1996 with effect as mentioned in
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of the amending Act) for Sch. 1 para. 1(1)(a)(b) by
<ref eId="c01113" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01114" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/a/5">s. 18(2)(a)(5)</ref>
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<p>
Word in
<ref eId="cps9gf032-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2">Sch. 1 para. 1(2)</ref>
substituted (with effect in accordance with s. 21(6) of the amending Act) by
<ref eId="cps9gf032-00007" href="http://www.legislation.gov.uk/id/ukpga/2011/11">Finance Act 2011 (c. 11)</ref>
,
<ref eId="cps9gf032-00008" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2011/11/section/21/2/a">s. 21(2)(a)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12511951" marker="F6">
<p>
Sch. 1 para. 1(2A) inserted (27.7.1999 with effect as mentioned in
<ref eId="c01120" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/5">s. 8(5)</ref>
of the amending Act) by
<ref eId="c01121" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref eId="c01122" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/8/3/5">s. 8(3)(5)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12511961" marker="F7">
<p>
Words in Sch. 1 para. 1(2A) substituted (1.7.2001) by
<ref eId="c01124" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01125" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/8/1/11/12">s. 8(1)(11)(12)</ref>
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<p>
Word in
<ref eId="cps9gf032-00014" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1/2A">Sch. 1 para. 1(2A)</ref>
substituted (with effect in accordance with s. 21(6) of the amending Act) by
<ref eId="cps9gf032-00015" href="http://www.legislation.gov.uk/id/ukpga/2011/11">Finance Act 2011 (c. 11)</ref>
,
<ref eId="cps9gf032-00016" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2011/11/section/21/2/b">s. 21(2)(b)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c17971181" marker="F9">
<p>
Sch. 1 para. 1(2B) inserted (24.7.2002) by
<ref eId="c01131" href="http://www.legislation.gov.uk/id/ukpga/2002/23">Finance Act 2002 (c. 23)</ref>
,
<ref eId="c01132" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/1">s. 20(1)</ref>
(with
<ref eId="c01133" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2002/23/section/20/3">s. 20(3)</ref>
)
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12511981" marker="F10">
<p>
Sch. 1 para. 1(3)-(5) repealed (29.4.1996 with effect as mentioned in
<ref eId="c01135" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/5">s. 18(5)</ref>
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<ref eId="c01136" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01137" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/18/2/b/5">ss. 18(2)(b)(5)</ref>
,
<ref eId="c01138" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref eId="c01139" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/3">Sch. 41 Pt. II(3)</ref>
Note
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<dc:title>Vehicle Excise and Registration Act 1994</dc:title>
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<heading> SCHEDULES</heading>
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<heading> Annual rates of duty</heading>
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<heading> General</heading>
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1
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Except in the case of a vehicle having an engine with a cylinder capacity not exceeding
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1,549 cubic centimetres
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the general rate
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£215
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(2A)
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<ins ukl:ChangeId="d29p8983" ukl:CommentaryRef="c12511951">In the case of a vehicle having an engine with a cylinder capacity not exceeding </ins>
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1,549 cubic centimetres
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£130
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(2B)
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<ins class="last" ukl:ChangeId="d29p8999" ukl:CommentaryRef="c17971181">For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.</ins>
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<p>
<ins ukl:ChangeId="d29p8953" ukl:CommentaryRef="c12511901">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-5">
<num>
<noteRef href="#c12511981" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p8953" ukl:CommentaryRef="c12511901">(5)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p8953" ukl:CommentaryRef="c12511901">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subparagraph>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>