{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1J",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-1J.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/1J",
  "kind": "paragraph",
  "number": "1J",
  "heading": null,
  "text": "The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—\n(a) if the vehicle is not a pre-2007 or post-2008 lower-emission van or a pre-2011 electric van, £360;\n(b) if the vehicle is a pre-2007 or post-2008 lower-emission van or a pre-2011 electric van, £140.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 1J(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(d)(i)(7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sum in Sch. 1 para. 1J(a) substituted (with effect in accordance with s. 92(11) of the amending Act) by Finance Act 2026 (c. 11), s. 92(9)(11)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 para. 1J(b) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(d)(ii)(7)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sum in Sch. 1 para. 1J(b) substituted (with effect in accordance with s. 187(6) of the amending Act) by Finance Act 2013 (c. 29), s. 187(4)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/1J",
    "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."
}