{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-vehicles-chargeable-at-the-basic-rate-of-duty/paragraph-1",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-vehicles-chargeable-at-the-basic-rate-of-duty/paragraph-1.json",
  "legislation": "ukpga/1971/10",
  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",
  "path": "part/General/Provisions/crossheading/vehicles-chargeable-at-the-basic-rate-of-duty/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Subject to paragraph 6 below, the annual rate of duty applicable to a goods vehicle—\n(a) which has a plated gross weight or a plated train weight which exceeds 3,500 kilograms but does not exeed 7,500 kilograms; or\n(aa) which has a plated gross weight or plated train weight exceeding 7,500 kilograms but has such a weight only by virtue of paragraph 9(2A)(c) below and is not a vehicle of a prescribed class; or\n(b) which has neither a plated gross weight nor a plated train weight but which has a design weight which exceeds 3,500 kilograms; or\n(c) which is a tower wagon, having a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms;\nshall be £150.\n(2) Any references in the following provisions of this Schedule to the basic rate of duty is a reference to the annual rate of duty for the time being applicable to vehicles falling within sub-paragraph (1) above.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 4 para. 1(1) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(2) (in relation to licences taken out after 30.9.1990)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4 para. 1(1)(aa) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 19(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(3) (in relation to licences taken out after 30.9.1990)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 2(4) (in relation to licences taken out after 30.9.1990)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 4 Pt. I para. 1(1) substituted (27.7.1993 with application in relation to licences taken out after 16.3.1993) by virtue of 1993 c. 34, s. 17(5)(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/part/General/Provisions/crossheading/vehicles-chargeable-at-the-basic-rate-of-duty/paragraph/1",
    "retrieved_at": "2026-10-29T10:50:25.629684+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."
}