Vehicle Excise and Registration Act 1994, Paragraph 1GD is up to date with all changes known to be in force on or before 05 March 2025. 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.
[F11GD(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 [F2£180], if the vehicle qualifies for the reduced rate, or
(b)the standard rate of [F3£190], if the vehicle is liable to the standard rate.
(2)But sub-paragraph (1) does not apply where paragraph 1GE(2) F4... applies.]
Textual Amendments
F1Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)
F2Sum in Sch. 1 para. 1GD(1)(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(7)(a)
F3Sum in Sch. 1 para. 1GD(1)(b) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(7)(b)
F4Words in Sch. 1 para. 1GD(2) omitted (with effect in accordance with s. 85(8) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 85(5)
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