{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-4A",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-4A.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/4A",
  "kind": "paragraph",
  "number": "4A",
  "heading": null,
  "text": "(1) The annual rate of vehicle excise duty applicable to a special concessionary vehicle is 25 per cent. of the general rate specified in paragraph 1(2).\n(2) Where an amount arrived at in accordance with sub-paragraph (1) is an amount—\n(a) which is not a multiple of £5, and\n(b) which on division by five does not produce a remainder of £2.50,\nthe rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.\n(3) Where an amount arrived at in accordance with sub-paragraph (1) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/4A",
    "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."
}