# Vehicle Excise and Registration Act 1994, Paragraph 4A

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

(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).
(2) Where an amount arrived at in accordance with sub-paragraph (1) is an amount—
(a) which is not a multiple of £5, and
(b) which on division by five does not produce a remainder of £2.50,
the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/4A (the official version)
Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.