Vehicle Excise and Registration Act 1994 (c. 22)

SCHEDULES

SCHEDULE 1 U.K. Annual rates of duty

Part IB U.K. Light goods vehicles

Annual rate of duty U.K.

[F1 1J U.K. The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

(a) if the vehicle is not a [F2 pre-2007 or post-2008] lower-emission van, [F3 £320];

(b) if the vehicle is a [F4 pre-2007 or post-2008] lower-emission van, [F5 £140].]

Textual Amendments

F1 Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

F2 Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F3 Sum in Sch. 1 para. 1J(a) substituted (1.4.2023 in relation to licences taken out on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 324(9)(11)

F4 Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F5 Sum in Sch. 1 para. 1J(b) substituted (with effect in accordance with s. 187(6) of the amending Act) by Finance Act 2013 (c. 29), s. 187(4)(b)