{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1GD",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1GD.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/1GD",
  "kind": "paragraph",
  "number": "1GD",
  "heading": null,
  "text": "(1) For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is £200.\n(2) But sub-paragraph (1) does not apply where paragraph 1GE(2) ... applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 1GD(1) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(11)(17)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sum in Sch. 1 para. 1GD(1) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(7)(11)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 para. 1GD(2) omitted (with effect in accordance with s. 85(8) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 85(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GD",
    "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."
}