Vehicle Excise and Registration Act 1994 (c. 22)

(The document as of February, 2008)

-- Back --

Page 5

Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7

(2) In sub-paragraph (1)"recovery vehicle" means a vehicle which is constructed or permanently adapted primarily for any one or more of the purposes of lifting, towing and transporting a disabled vehicle.

(3) A vehicle is not a recovery vehicle if at any time it is used for a purpose other than--

(a) the recovery of a disabled vehicle,

(b) the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped,

(c) the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped,

(d) carrying fuel and other liquids required for its propulsion and tools and other articles required for the operation of, or in connection with, apparatus designed to lift, tow or transport a disabled vehicle, and

(e) any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State.

(4) At any time when a vehicle is being used for either of the purposes specified in paragraphs (a) and (b) of sub-paragraph (3), use for--

(a) the carriage of a person who, immediately before the vehicle became disabled, was the driver of or a passenger in the vehicle,

(b) the carriage of any goods which, immediately before the vehicle became disabled, were being carried in the vehicle, or

shall be disregarded in determining whether the vehicle is a recovery vehicle.

(5) A vehicle is not a recovery vehicle if at any time the number of vehicles which it is used to recover exceeds a number specified for the purposes of this sub-paragraph by an order made by the Secretary of State.

Part VI Vehicles used for exceptional loads

6 (1) This paragraph applies to a vehicle which is--

(a) a heavy motor car used for the carriage of exceptional loads, or

(b) a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.

(2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under--

(a) section 44 of the [1988 c. 52.] Road Traffic Act 1988, or

(b) Article 29(3) of the [S.I. 1981/154 (N.I.1).] Road Traffic (Northern Ireland) Order 1981,

is £5,000.

(3) For the purposes of this paragraph an exceptional load is a load which--

(a) by reason of its dimensions cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland) Article 28 of the Road Traffic (Northern Ireland) Order 1981, or

(b) by reason of its weight cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which has a total laden weight of not more than 38,000 kilograms and which complies in all respects with such requirements.

(4) Expressions used in this paragraph and in the Road Traffic Act 1988 or the Road Traffic (Northern Ireland) Order 1981 have the same meanings in this paragraph as in that Act or Order.

Part VII Haulage vehicles

7 (1) The annual rate of vehicle excise duty applicable to a haulage vehicle is--

(a) £100 if it is a showman's vehicle, and

(b) £330 otherwise.

(2) In sub-paragraph (1)"haulage vehicle" means a vehicle (other than a vehicle to which Part IV, V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.

Part VIII Goods vehicles

Basic rate

8 (1) The annual rate of vehicle excise duty applicable to a goods vehicle to which this paragraph applies is £150.

(2) This paragraph applies to a goods vehicle--

(a) which has a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) exceeding 3,500 kilograms but not exceeding 7,500 kilograms,

(b) which has a plated gross weight or plated train weight exceeding 7,500 kilograms but has such a weight only by virtue of section 61(3)(c) of this Act and is not a vehicle of a class prescribed by regulations made by the Secretary of State,

(c) which is a tower wagon with a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms, or

(d) which does not have a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) but has a design weight exceeding 3,500 kilograms.

(3) In sub-paragraph (2)(c)"tower wagon" means a goods vehicle--

(a) into which there is built, as part of the vehicle, an expanding or extendible device designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment, and

(b) which is not constructed or adapted for use, or used, for the conveyance of any load other than such a device or articles used in connection with it.

(4) This paragraph is subject to paragraph 12.

Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight

9 (1) The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to--

(a) the plated gross weight (or relevant maximum weight) of the vehicle, and

(b) the number of axles on the vehicle.

Plated gross weight (or relevant maximum weight) of vehicle		(1) Exceeding	(2) Not Exceeding	Rate
kgs	kgs	£	£	£
7,500	12,000	290	290	290
12,000	13,000	450	470	340
13,000	14,000	630	470	340
14,000	15,000	810	470	340
15,000	17,000	1,280	470	340
17,000	19,000	--	820	340
19,000	21,000	--	990	340
21,000	23,000	--	1,420	490
23,000	25,000	--	2,160	800
25,000	27,000	--	2,260	1,420
27,000	29,000	--	--	2,240
29,000	31,000	--	--	3,250
31,000	32,000	--	--	4,250

(2) This paragraph is subject to paragraphs 8(2)(b) and (c) and 12.

10 (1) The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a plated gross weight (or relevant maximum weight) exceeding 12,000 kilograms and which is used for drawing a trailer which--

(a) has a plated gross weight (or relevant maximum weight) exceeding 4,000 kilograms, and

(b) when so drawn, is used for the conveyance of goods or burden,

shall be increased by the amount of the supplement (the "trailer supplement") which is appropriate to the plated gross weight (or relevant maximum weight) of the trailer being drawn.

(2) Where the plated gross weight (or relevant maximum weight) of the trailer--

(a) exceeds 4,000 kilograms, but

(b) does not exceed 12,000 kilograms,

the amount of the trailer supplement is £130.

(3) Where the plated gross weight (or relevant maximum weight) of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is £360.

(4) This paragraph is subject to paragraph 12.

Tractive units exceeding 7,500 kilograms train weight

11 (1) The annual rate of vehicle excise duty applicable to a tractive unit which has a plated train weight (or, in Northern Ireland, a relevant maximum train weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to--

(a) the plated train weight (or relevant maximum train weight) of the tractive unit,

(b) the number of axles on the tractive unit, and

Train weight of tractive unit		(1) Exceeding	(2) Not exceeding	Rate for tractive unit with two axles			(3) Any no. of semi-trailer axles
kgs	kgs	£	£	£	£	£	£
7,500	12,000	290	290	290	290	290	290
12,000	16,000	440	440	440	440	440	440
16,000	20,000	500	440	440	440	440	440
20,000	23,000	780	440	440	440	440	440
23,000	26,000	1,150	570	440	570	440	440
26,000	28,000	1,150	1,090	440	1,090	440	440
28,000	31,000	1,680	1,680	1,050	1,680	640	440
31,000	33,000	2,450	2,450	1,680	2,450	970	440
33,000	34,000	5,000	5,000	1,680	2,450	1,420	550
34,000	36,000	5,000	5,000	2,750	2,450	2,030	830
36,000	38,000	5,000	5,000	3,100	2,730	2,730	1,240
38,000	44,000	--	--	--	2,730	2,730	1,240

(2) This paragraph is subject to paragraph 12.

Farmers' goods vehicles and showmen's goods vehicles

12 (1) The annual rate of vehicle excise duty applicable to a farmer's goods vehicle or a showman's goods vehicle--

(a) which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) not exceeding 3,500 kilograms, or

(b) which has no such weight but has a design weight not exceeding 3,500 kilograms,

is £85.

(2) The annual rate of vehicle excise duty applicable to a farmer's goods vehicle or a showman's goods vehicle--

(a) which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 3,500 kilograms but not exceeding 7,500 kilograms, or

(b) which has no such weight but has a design weight exceeding 3,500 kilograms,

is £100.

(3) Subject to sub-paragraph (6), the annual rate of vehicle excise duty applicable to a farmer's goods vehicle or a showman's goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms shall be determined in accordance with paragraphs 9 to 11 but on the assumptions specified in sub-paragraph (4).

(4) The assumptions referred to in sub-paragraph (3) are--

(a) that the rates of duty specified in the tables in paragraphs 9 and 11 are--

(i) in the case of a farmer's goods vehicle, sixty per cent., and

(ii) in the case of a showman's goods vehicle, twenty-five per cent.,

of the rates specified in the tables (but subject to sub-paragraph (5)), and

(b) that the amount of the trailer supplement under paragraph 10 in the case of a showman's goods vehicle is £80.

(5) Where a rate arrived at in accordance with sub-paragraph (4) would be an amount which is not a multiple of £5, the rate--

(a) where it would on division by five produce a remainder of £2.50 or more, is rounded up to the nearest amount which is such a multiple, and

(b) otherwise, is rounded down to the nearest amount which is such a multiple.

(6) The annual rate of vehicle excise duty applicable to a showman's goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100.

Vehicles with reduced plated weights

13 (1) The Secretary of State may by regulations provide that, on an application relating to a goods vehicle which is made in accordance with the regulations, the vehicle is treated for the purposes of this Part as if its plated gross weight or plated train weight (or, in Northern Ireland, relevant maximum weight or relevant maximum train weight) were the lower such weight specified in the application.

(2) The regulations may provide that the treatment of the vehicle as being of a lower weight is subject to--

(a) conditions prescribed by the regulations, or

(b) such further conditions as the Secretary of State may think fit to impose in any particular case.

Vehicles for conveying machines

14 A vehicle which--

(a) is constructed or adapted for use and used for the conveyance of a machine or device and no other load except articles used in connection with the machine or device,

(b) is not a vehicle to which Part IV, V or VII applies, and

(c) has neither a plated gross weight nor a plated train weight (or, in Northern Ireland, neither a relevant maximum weight nor a relevant maximum train weight),

is chargeable with vehicle excise duty at the rate which would be applicable to it if the machine or device were burden even if it is built in as part of the vehicle.

Goods vehicles used partly for private purposes

15 (1) Where--

(a) a goods vehicle is used partly for private purposes, and

(b) the annual rate of vehicle excise duty applicable to it under this Part is less than the rate which would be applicable to it under Part I (if this Part did not apply to it),

this Part does not apply to it (so that that rate is applicable to it).

(2) In sub-paragraph (1)"used partly for private purposes" means used partly otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business.

Exceptions

16 (1) This Part does not apply to--

(a) a vehicle to which Part II, IV, V or VII applies, or

(b) a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

(2) This Part applies to a goods vehicle which is a vehicle to which paragraph 6 applies only if it is used on a public road and the use is not such as is mentioned in sub-paragraph (2) of that paragraph.

Meaning of "trailer"

17 (1) In this Part"trailer" does not include--

(a) an appliance constructed and used solely for the purpose of distributing on the road loose gritting material,

(b) a snow plough,

(d) a farming implement not constructed or adapted for the conveyance of goods or burden of any description, when drawn by a farmer's goods vehicle, or

(e) a trailer used solely for the carriage of a container for holding gas for the propulsion of the vehicle by which it is drawn or plant and materials for producing such gas.

(2) In sub-paragraph (1)(e)"gas" means a fuel which is wholly gaseous at a temperature of fifteen degrees Centigrade under a pressure of 1013.25 millibars.

Section 5.

SCHEDULE 2 Exempt vehicles

Electrically propelled vehicles

1 (1) An electrically propelled vehicle is an exempt vehicle.

(2) A vehicle is not an electrically propelled vehicle for the purposes of sub-paragraph (1) unless the electrical motive power is derived from--

(a) a source external to the vehicle, or

(b) an electrical storage battery which is not connected to any source of power when the vehicle is in motion.

Trams

2 A vehicle used on tram lines is an exempt vehicle.

Vehicles not for carriage

3 A vehicle which is not constructed or adapted for use, or used, for the carriage of a driver or passenger is an exempt vehicle.

Fire engines etc.

4 (1) A fire engine is an exempt vehicle.

(2) In sub-paragraph (1)"fire engine" means a vehicle which--

(a) is constructed or adapted for use for the purpose of fire fighting or salvage (or both), and

(b) is used solely for the purposes of a fire brigade (whether or not one maintained under the [1947 c. 41.] Fire Services Act 1947 or the [S.I. 1984/1821 (N.I.11).] Fire Services (Northern Ireland) Order 1984).

5 A vehicle which is kept by a fire authority is an exempt vehicle when it is being used or kept on a road for the purposes of the authority's fire brigade service.

Ambulances and health service vehicles

6 (1) An ambulance is an exempt vehicle.

(2) In sub-paragraph (1)"ambulance" means a vehicle which--

(a) is constructed or adapted for, and used for no purpose other than, the carriage of sick, injured or disabled people to or from welfare centres or places where medical or dental treatment is given, and

(b) is readily identifiable as a vehicle used for the carriage of such people by being marked "Ambulance" on both sides.

7 A vehicle is an exempt vehicle when it is being used or kept on a road by--

(a) a health service body (as defined in section 60(7) of the [1990 c. 19.] National Health Service and Community Care Act 1990) or a health and social services body (as defined in Article 7(6) of the [S.I. 1991/194 (N.I.1).] Health and Personal Social Services (Northern Ireland) Order 1991), or

(b) a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 or the [1978 c. 29.] National Health Service (Scotland) Act 1978 or a Health and Social Services Trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.

8 A vehicle which is made available by the Secretary of State--

(a) to a person, body or local authority under section 23 or 26 of the [1977 c. 49.] National Health Service Act 1977, or

(b) to a local authority, education authority or voluntary organisation in Scotland under section 15 or 16 of the National Health Service (Scotland) Act 1978,

and which is used in accordance with the terms on which it is so made available is an exempt vehicle.

9 (1) A veterinary ambulance is an exempt vehicle.

(2) In sub-paragraph (1)"veterinary ambulance" means a vehicle which--

(a) is used for no purpose other than the carriage of sick or injured animals to or from places where veterinary treatment is given, and

(b) is readily identifiable as a vehicle used for the carriage of such animals by being marked "Veterinary Ambulance" on both sides.

Mine rescue vehicles etc.

10 A vehicle used solely--

(a) as a mine rescue vehicle, or

(b) for the purpose of conveying or drawing emergency winding-gear at a mine,

is an exempt vehicle.

Lifeboat vehicles

11 A vehicle used or kept on a road for no purpose other than the haulage of a lifeboat and the conveyance of the necessary gear of the lifeboat which is being hauled is an exempt vehicle.

Road construction and maintenance vehicles

12 A road construction vehicle which is used or kept on a road solely for the conveyance of built-in road construction machinery (with or without articles or material used for the purposes of the machinery) is an exempt vehicle.

13 A road roller is an exempt vehicle.

14 A vehicle is an exempt vehicle when it is--

(a) being used,

(b) going to or from the place where it is to be or has been used, or

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

15 A vehicle constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery) is an exempt vehicle.

16 A vehicle used solely within the area of a local authority (or, in Northern Ireland, a district council) by, or by a person acting pursuant to a contract with, the authority (or council) for the purpose of--

(a) cleansing or watering roads, or

(b) cleansing gullies,

is an exempt vehicle.

17 (1) A tower wagon used solely by, or by a person acting pursuant to a contract with, a street lighting authority for the purpose of installing or maintaining materials or apparatus for lighting streets, roads or public places is an exempt vehicle.

(2) In sub-paragraph (1)"tower wagon" means a goods vehicle--

(b) which is not constructed or adapted for use, or used, for the conveyance of any load other than--

(i) such a device or articles used in connection with it, or

(ii) articles used in connection with the installation or maintenance (by means of such a device) of materials or apparatus for lighting streets, roads or public places.

(3) In sub-paragraph (1)"street lighting authority" means a local authority, Minister or Northern Ireland department having power under an enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.

Vehicles for disabled people

18 A vehicle (including a cycle with an attachment for propulsion by mechanical power) which--

(a) is adapted, and used or kept on a road, for an invalid, and

(b) does not exceed 508 kilograms in weight unladen,

is an exempt vehicle.

19 (1) A vehicle is an exempt vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who satisfies sub-paragraph (2) if--

(a) the vehicle is registered under this Act in the name of the disabled person, and

(b) no other vehicle registered in his name under this Act is an exempt vehicle under this paragraph or paragraph 7 of Schedule 4.

(2) A disabled person satisfies this sub-paragraph if--

(a) he is in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate,

(b) he is in receipt of a mobility supplement, or

(i) paragraph 2 of Schedule 2 to the [1977 c. 49.] National Health Service Act 1977,

(ii) section 46(3) of the [1978 c. 29.] National Health Service (Scotland) Act 1978, or

(iii) Article 30(3) of the [S.I. 1972/1265 (N.I.14).] Health and Personal Social Services (Northern Ireland) Order 1972,

in relation to the vehicle.

(3) For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a person in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate, or of a mobility supplement, if it is so registered in the name of--

(a) an appointee, or

(b) a person nominated for the purposes of this paragraph by the person or an appointee.

(4) In sub-paragraph (3)"appointee" means--

(a) a person appointed pursuant to regulations made under (or having effect as if made under) the [1992 c. 5.] Social Security Administration Act 1992 or the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of a disability living allowance, or

(b) a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.

(5) In this paragraph"mobility supplement" means a mobility supplement under--

(a) a scheme under the [1939 c. 82.] Personal Injuries (Emergency Provisions) Act 1939, or

(b) an Order in Council under section 12 of the [1977 c. 5.] Social Security (Miscellaneous Provisions) Act 1977,

or a payment appearing to the Secretary of State to be of a similar kind and specified for the purposes of this paragraph by an order made by him.

20 (1) A vehicle (other than an ambulance within the meaning of paragraph 6) used for the carriage of disabled people by a body for the time being recognised by the Secretary of State for the purposes of this paragraph is an exempt vehicle.

(2) The Secretary of State shall recognise a body for the purposes of this paragraph if, on an application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled people.

(3) The issue by the Secretary of State of a nil licence in respect of a vehicle under this paragraph is to be treated as recognition by him for the purposes of this paragraph of the body by reference to whose use of the vehicle the document is issued.

(4) The reference in sub-paragraph (3) to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations made by him under this Act of a document which--

(a) is in the form of a vehicle licence, and

(b) has"Nil" marked in the space provided for indicating the amount of vehicle excise duty payable.

(5) The Secretary of State may withdraw recognition of a body for the purposes of this paragraph if it appears to him that the body is no longer concerned with the care of disabled people.

Vehicles used for short journeys between different parts of person's land

21 Where an applicant for a vehicle licence for a vehicle satisfies the Secretary of State that the vehicle is intended to be used on public roads--

(a) only in passing from land in his occupation to other land in his occupation, and

(b) for distances not exceeding an aggregate of six miles in any calendar week,

the Secretary of State may, with the consent of the Treasury, declare that the vehicle is an exempt vehicle when it is being used on public roads as mentioned in paragraphs (a) and (b).

Vehicle testing etc.

22 (1) A vehicle is an exempt vehicle when it is being used solely for the purpose of--

(a) submitting it (by previous arrangement for a specified time on a specified date) for a compulsory test, or

(b) bringing it away from a compulsory test.

(2) A vehicle is an exempt vehicle when it is being used by an authorised person in the course of a compulsory test solely for the purpose of--

(a) taking it to, or bringing it away from, a place where a part of the test is to be, or has been, carried out, or

(b) carrying out a part of the test.

(3) Where the relevant certificate is refused on a compulsory test of a vehicle the vehicle is an exempt vehicle when it is being used solely for the purpose of--

(a) delivering it (by previous arrangement for a specified time on a specified date) at a place where relevant work is to be done on it, or

(b) bringing it away from a place where relevant work has been done on it.

(4) In this paragraph"compulsory test" means, as respects England and Wales and Scotland--

(a) in the case of a vehicle for which by virtue of section 66(3) of the [1988 c. 52.] Road Traffic Act 1988 a vehicle licence cannot be granted unless certain requirements are satisfied, an examination such as is specified in sub-paragraph (5), and

(b) otherwise, an examination under section 45 of the [1988 c. 52.] Road Traffic Act 1988 with a view to obtaining a test certificate without which a vehicle licence cannot be granted for the vehicle.

(5) The examinations referred to in sub-paragraph (4)(a) are--

(a) an examination under regulations under section 49 of the [1988 c. 52.] Road Traffic Act 1988 (examination as to a goods vehicle's compliance with construction and use requirements),

Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7

-- Back --

Stat