{
  "url": "https://openlegislation.uk/finance-act-2003/section-14",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-14.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": "Vehicle excise duty: rates",
  "text": "(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (the general rate)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) in sub-paragraph (2A) (general rate of duty in case of vehicle with engine with cylinder capacity not exceeding 1,549 cubic centimetres) for “£105” substitute “ £110 ”.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In paragraph 1J of that Schedule (rates of duty applicable to light goods vehicles first registered on or after 1st March 2001)—\n(a) in paragraph (a) (vehicle which is not a lower-emission van) for “£160” substitute “ £165 ”;\n(b) in paragraph (b) (vehicle which is a lower-emission van) for “£105” substitute “ £110 ”.\n(4) This section applies to any licence taken out on or after 17th April 2003 for a period beginning on or after 1st May 2003.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 14(1)(a) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 14(2) repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/14",
    "retrieved_at": "2026-10-28T17:09:02.407807+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}