Vehicle Excise and Registration Act 1994

[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)