Paragraph 1J F1

United Kingdom

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 F2pre-2007 or post-2008 lower-emission van F3or a pre-2011 electric van, F4£360;

(b)

if the vehicle is a F5pre-2007 or post-2008 lower-emission van F6or a pre-2011 electric van, F7£140.

Annotations

F1: 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)
F2: Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)
F3: 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)
F4: 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)
F5: Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)
F6: 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)
F7: 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)