{
  "url": "https://openlegislation.uk/finance-act-2026/section-97",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-97.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/97",
  "kind": "section",
  "number": "97",
  "heading": "Vehicle excise duty: expensive car supplement",
  "text": "(1) In paragraph 1GE of Schedule 1 to VERA 1994 (rates for light passenger vehicles registered on or after 1 April 2017 with a price exceeding £40,000)—\n(a) in sub-paragraph (1)(a), for “£40,000” substitute “the applicable amount”, and\n(b) after sub-paragraph (1) insert—\n“(1A) For the purposes of sub-paragraph (1) “the applicable amount” is—\n(a) in the case of a vehicle whose applicable CO2 emissions figure in grams per kilometre driven is zero, £50,000, and\n(b) in any other case, £40,000.”\n(2) The amendments made by this section have effect in relation to any licence where the period for which the licence has effect begins on or after 1 April 2026 (whenever the licence is taken out).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/97",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}