Sch. 1 para. 5(1)(a)-(c) and preceding word substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for words in Sch. 1 para. 5(1) by 1995 c. 4, s. 19, Sch. 4 paras. 11(1)(2), 16

Sch. 1 para. 5(1)(a) substituted for para. 5(1)(a)(b) (11.5.2001 with application as mentioned in s. 11(4) of the amending act) by 2001 c. 9, s. 11(2)(4)

Words in Sch. 1 para. 5(1)(c) substituted (11.5.2001 with application as mentioned in s. 11(4) of the amending Act) by 2001 c. 9, s. 11(3)(4)

Sch. 1 Pt. V para. 5(5A) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3)

Sch. 1 para. 5(6)-(8) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 11(1)(3), 16

Sch. 1 para. 5(6)(a) and preceding word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 5(6) by 1998 c. 36, s. 16, Sch. 1 para. 5; S.I. 1998/3092, art. 2

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/5/2005-08-02Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-282005-08-02 SCHEDULESSCHEDULE 1 Annual rates of dutyPart V Recovery vehicles5(1)

The annual rate of vehicle excise duty applicable to a recovery vehicle is—

(a)

if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate;

(c)

if it has a revenue weight exceeding 25,000 kilograms, 250 per cent. of the basic goods vehicle rate.

(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

(c)

any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State,

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.

(5A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which—

(a)

is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

(b)

falls within column 3 of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms

(7)

Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount—

(a)

which is not a multiple of £10, and

(b)

which on division by ten does not produce a remainder of £5,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

(8)

Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.

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<p>
Sch. 1 para. 5(1)(a)-(c) and preceding word substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in
<ref eId="c01343" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16/2">Sch. 4 para. 16(2)</ref>
of the amending Act) for words in Sch. 1 para. 5(1) by
<ref eId="c01344" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01345" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01346" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/11/1/2">Sch. 4 paras. 11(1)(2)</ref>
,
<ref eId="c01347" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513241" marker="F2">
<p>
Sch. 1 para. 5(1)(a) substituted for para. 5(1)(a)(b) (11.5.2001 with application as mentioned in s. 11(4) of the amending act) by
<ref eId="c01349" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01350" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/11/2/4">s. 11(2)(4)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513251" marker="F3">
<p>
Words in Sch. 1 para. 5(1)(c) substituted (11.5.2001 with application as mentioned in
<ref eId="c01352" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/11/4">s. 11(4)</ref>
of the amending Act) by
<ref eId="c01353" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01354" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/11/3/4">s. 11(3)(4)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513261" marker="F4">
<p>
Sch. 1 Pt. V para. 5(5A) repealed (
<i>retrospective</i>
to 1.4.2001) by
<ref eId="c01356" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01357" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110">s. 110</ref>
,
<ref eId="c01358" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/1/3">Sch. 33 Pt. 1(3)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513271" marker="F5">
<p>
Sch. 1 para. 5(6)-(8) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in
<ref eId="c01360" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16/2">Sch. 4 para. 16(2)</ref>
of the amending Act) by
<ref eId="c01361" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01362" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01363" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/11/1/3">Sch. 4 paras. 11(1)(3)</ref>
,
<ref eId="c01364" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12513281" marker="F6">
<p>
Sch. 1 para. 5(6)(a) and preceding word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 5(6) by
<ref eId="c01366" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c01367" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">s. 16</ref>
,
<ref eId="c01368" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/5">Sch. 1 para. 5</ref>
;
<ref eId="c01369" href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref eId="c01370" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
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<dc:title>Vehicle Excise and Registration Act 1994</dc:title>
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<heading> SCHEDULES</heading>
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<num>SCHEDULE 1</num>
<heading> Annual rates of duty</heading>
<part eId="schedule-1-part-V">
<num>Part V</num>
<heading> Recovery vehicles</heading>
<paragraph eId="schedule-1-paragraph-5" uk:target="true" class="schProv1">
<num>5</num>
<subparagraph eId="schedule-1-paragraph-5-1">
<num>(1)</num>
<intro>
<p>
The annual rate of vehicle excise duty applicable to a recovery vehicle
<ins class="first" ukl:ChangeId="d29p10593" ukl:CommentaryRef="c12513231">
<noteRef uk:name="commentary" href="#c12513231" class="commentary"/>
is—
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<ins ukl:ChangeId="d29p10593" ukl:CommentaryRef="c12513231">
<ins class="first" ukl:ChangeId="d29p10595" ukl:CommentaryRef="c12513241">
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(a)
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<content>
<p>
<ins ukl:ChangeId="d29p10593" ukl:CommentaryRef="c12513231">
<ins class="last" ukl:ChangeId="d29p10595" ukl:CommentaryRef="c12513241">if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate;</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-1-c">
<num>
<ins ukl:ChangeId="d29p10593" ukl:CommentaryRef="c12513231">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10593" ukl:CommentaryRef="c12513231">if it has a revenue weight exceeding 25,000 kilograms, </ins>
<ins ukl:ChangeId="d29p10593" ukl:CommentaryRef="c12513231">
<ins class="first last" ukl:ChangeId="d29p10609" ukl:CommentaryRef="c12513251">
<noteRef uk:name="commentary" href="#c12513251" class="commentary"/>
250
</ins>
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<ins class="last" ukl:ChangeId="d29p10593" ukl:CommentaryRef="c12513231"> per cent. of the basic goods vehicle rate.</ins>
</p>
</content>
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<num>(2)</num>
<content>
<p>
In sub-paragraph (1) “
<term refersTo="#term-recovery-vehicle" eId="term-recovery-vehicle">recovery vehicle</term>
” 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.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3">
<num>(3)</num>
<intro>
<p>A vehicle is not a recovery vehicle if at any time it is used for a purpose other than—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-3-a">
<num>(a)</num>
<content>
<p>the recovery of a disabled vehicle,</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-b">
<num>(b)</num>
<content>
<p>the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped,</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-c">
<num>(c)</num>
<content>
<p>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,</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-d">
<num>(d)</num>
<content>
<p>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</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-e">
<num>(e)</num>
<content>
<p>any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State.</p>
</content>
</level>
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<subparagraph eId="schedule-1-paragraph-5-4">
<num>(4)</num>
<intro>
<p>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—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-4-a">
<num>(a)</num>
<content>
<p>the carriage of a person who, immediately before the vehicle became disabled, was the driver of or a passenger in the vehicle,</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-4-b">
<num>(b)</num>
<content>
<p>the carriage of any goods which, immediately before the vehicle became disabled, were being carried in the vehicle, or</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-4-c">
<num>(c)</num>
<content>
<p>any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State,</p>
</content>
</level>
<wrapUp>
<p>shall be disregarded in determining whether the vehicle is a recovery vehicle.</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-5">
<num>(5)</num>
<content>
<p>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.</p>
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<num>
<noteRef href="#c12513261" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5A)
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<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
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(6)
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<p>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle </ins>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">
<ins class="first" ukl:ChangeId="d29p10705" ukl:CommentaryRef="c12513281">
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which—
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<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">
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<num>
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<p>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">
<ins class="last" ukl:ChangeId="d29p10705" ukl:CommentaryRef="c12513281">falls</ins>
</ins>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271"> within column 3 of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-7">
<num>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">
<noteRef href="#c12513271" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-7-a">
<num>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">which is not a multiple of £10, and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-7-b">
<num>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">which on division by ten does not produce a remainder of £5,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.</ins>
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-8">
<num>
<ins ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">
<noteRef href="#c12513271" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(8)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10698" ukl:CommentaryRef="c12513271">Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>