{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is the general rate.\n(2) Except in the case of an electrically propelled , or zero-emission, vehicle or a vehicle having an engine with a cylinder capacity not exceeding 1,549 cubic centimetres, the general rate is £375.\n(2A) In the case of an electrically propelled , or zero-emission, vehicle or a vehicle having an engine with a cylinder capacity not exceeding 1,549 cubic centimetres, the general rate is £230.\n(2B) For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "By 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 6(1), 16 it is provided that Sch. 1 para. 1 is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 1(1) substituted (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) for Sch. 1 para. 1(1)(a)(b) by 1996 c. 8, s. 18(2)(a)(5)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 1(2) substituted (with effect in relation to any licence taken out for a period beginning on or after 1.6.1999) by Finance Act 1999 (c. 16), s. 8(2)(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 para. 1(2) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(a)(i)(7)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 1(2) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(a)(i)(5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 para. 1(2) substituted (with effect in relation to licences issued on or after 1.7.2001) by Finance Act 2001 (c. 9), s. 8(1)(12)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sum in Sch. 1 para. 1(2) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(2)(a)(11)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 1 para. 1(2A) inserted (with effect in relation to any licence taken out for a period beginning on or after 1.6.1999) by Finance Act 1999 (c. 16), s. 8(3)(5)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 para. 1(2A) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(a)(ii)(7)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1 para. 1(2A) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(a)(ii)(5)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 1 para. 1(2A) substituted (with effect in relation to licences issued on or after 1.7.2001) by Finance Act 2001 (c. 9), s. 8(1)(12)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Sum in Sch. 1 para. 1(2A) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(2)(b)(11)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Sch. 1 para. 1(2B) inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 20(1) (with s. 20(3))"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Sch. 1 para. 1(3)-(5) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(b)(5), 205, Sch. 41 Pt. II(3) Note"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1",
    "retrieved_at": "2026-10-29T09:34:01.789117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}