# Vehicle Excise and Registration Act 1994, Paragraph 1J

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

The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—
(a) if the vehicle is not a pre-2007 or post-2008 lower-emission van or a pre-2011 electric van, £360;
(b) if the vehicle is a pre-2007 or post-2008 lower-emission van or a pre-2011 electric van, £140.

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