# Vehicle Excise and Registration Act 1994, Paragraph 1

Extent: E+W+S+N.I.

(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.
(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.
(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.
(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.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.