Paragraph 1 F1

United Kingdom

(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 F2the general rate.

(2)

F3Except in the case of F4an electrically propelled F5, or zero-emission, vehicle or a vehicle having an engine with a cylinder capacity not exceeding F61,549 cubic centimetres, the general rate is F7£375.

(F82A)

In the case of F9an electrically propelled F10, or zero-emission, vehicle or a vehicle having an engine with a cylinder capacity not exceeding F111,549 cubic centimetres, the general rate is F12£230.

(F132B)

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.

F14(3)

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(4)

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(5)

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Annotations

Textual amendments

F1: 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)
F2: 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)
F3: 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)
F4: 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)
F5: 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)
F6: 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)
F7: 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)
F8: 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)
F9: 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)
F10: 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)
F11: 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)
F12: 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)
F13: Sch. 1 para. 1(2B) inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 20(1) (with s. 20(3))
F14: 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