Vehicle Excise and Registration Act 1994 section Schedule 1 paragraph 1

General rate of vehicle excise duty

Schedule 1 paragraph 1 establishes the general rate of annual vehicle excise duty that applies as a default when no other specific rate is set out elsewhere in the Schedule.

• The general rate of vehicle excise duty is a default annual rate that applies to any vehicle not covered by a more specific rate elsewhere in Schedule 1.
• The standard general rate is £360 per year for most vehicles.
• A lower general rate of £220 per year applies to electrically propelled vehicles, zero-emission vehicles, and vehicles with an engine cylinder capacity of 1,549 cubic centimetres or less.
• The method for calculating engine cylinder capacity is determined by regulations made by the Secretary of State.