{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1GE",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1GE.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/1GE",
  "kind": "paragraph",
  "number": "1GE",
  "heading": null,
  "text": "(1) Sub-paragraph (2) applies 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 applies if—\n(a) the price of the vehicle exceeds the applicable amount,\n(b) the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and\n(c) either—\n(i) the vehicle was so registered on or after 1 April 2025, or\n(ii) it was so registered before that date and its applicable CO2 emissions figure exceeds 0g/km.\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 annual rate of vehicle excise duty applicable to the vehicle is £640.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) Sub-paragraph (2) does not apply to a vehicle if when it is first registered, whether that is under this Act or under the law of a country or territory outside the United Kingdom, it is a taxi capable of zero emissions (see paragraph 1GG).",
  "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. 1GE(1)(a) substituted (with effect in accordance with s. 97(2) of the amending Act) by Finance Act 2026 (c. 11), s. 97(1)(a)(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 1 para. 1GE(1)(c) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(b)(7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 1 para. 1GE(1A) inserted (with effect in accordance with s. 97(2) of the amending Act) by Finance Act 2026 (c. 11), s. 97(1)(b)(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 1GE(2) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(12)(17)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sum in Sch. 1 para. 1GE(2) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(8)(11)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 1 para. 1GE(3) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 1 para. 1GE(4) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 1 para. 1GE(5) inserted (with effect in accordance with s. 59(4)(5) of the amending Act) by Finance Act 2019 (c. 1), s. 59(2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1 para. 1GE(5) substituted (1.4.2020) by Finance Act 2020 (c. 14), s. 85(6)(b) (with s. 85(8))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1GE",
    "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."
}