{
  "url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993/note",
  "json_url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993/note.json",
  "legislation": "uksi/1993/2452",
  "legislation_title": "The Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order modifies Schedule 4 to the Vehicles (Excise) Act 1971 so that the annual rates of vehicles excise duty on goods vehicles are specified by reference to fewer tables.In order to avoid the need for separate tables relating to farmers' goods vehicles and showmen’s goods vehicles the rates of duty on such vehicles are now to be calculated by applying multipliers to the rates for other goods vehicles. Provisions for rounding and certain exceptions from the new approach secure that there is no change in the amount of duty payable in respect of any vehicle.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2452/note",
    "retrieved_at": "2026-10-29T13:49:59.222657+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."
}