Vehicle Excise and Registration Act 1994 schedule 1 paragraph 1GB

Exemption from paying duty on first vehicle licence for certain vehicles (repealed)

Schedule 1 paragraph 1GB previously provided an exemption from paying vehicle excise duty on the first vehicle licence for certain vehicles, but has been repealed for licences taken out on or after 1 April 2025.

• Paragraph 1GB of Schedule 1 to the Vehicle Excise and Registration Act 1994 has been fully repealed
• The repeal was enacted by section 10(4)(a) of the Finance Act 2023
• The repeal applies to vehicle licences taken out on or after 1 April 2025
• Both the paragraph itself and its associated cross-heading (dealing with exemption from duty on first vehicle licences for certain vehicles) have been removed from the legislation