Sch. 1 Pt. IV: heading 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) by 1995 c. 4, s. 19, Sch. 4 paras. 9(1)(2), 16

Words in Sch. 1 para. 4(1) 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) by 1995 c. 4, s. 19, Sch. 4 paras. 9(3), 16

Words in Sch. 1 para. 4(2) 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) by 1995 c. 4, s. 19, Sch. 4 paras. 9(4)(a), 16

Words in Sch. 1 para. 4(2) substituted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(3)(8)

Sch. 1 para. 4(a)(b)(f) repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)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, ss. 19, 162, Sch. 4 paras. 9(4)(b), 16, Sch. 29 Pt. V(2) Note

Sch. 1 para. 4(2)(bb) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(2)(11) (with s. 17(13))

Sch. 1 para. 4(2)(dd) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(2)(5)

Sch. 1 para. 4(2)(ee) 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. 9(4)(c), 16

Sch. 1 para. 4(2A)(2B) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(3)(11) (with s. 17(13))

Sch. 1 para. 4(5A)(5B) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(3)

Sch. 1 para. 4(7) 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. 9(6), 16

Sch. 1 para. 4(7)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 4(7) by 1998 c. 36, s. 16, Sch. 1 para. 4; S.I. 1998/3092, art. 2

Sch. 1 para. 4(7)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(ii), 19

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/IV/2021-04-01Vehicle 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 Database2024-06-19Expert Participation2021-04-01 SCHEDULESSCHEDULE 1 Annual rates of dutyPart IVSPECIAL VEHICLES4(1)

The annual rate of vehicle excise duty applicable to a special vehicle is the same as the basic goods vehicle rate.

(2)

In sub-paragraph (1) special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms which is not a special concessionary vehicle

(a)

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

(b)

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

(bb)

a vehicle falling within sub-paragraph (2A) or (2B),

(c)

a digging machine,

(d)

a mobile crane,

(dd)

mobile pumping vehicle,

(e)

a works truck, or

(ee)

a road roller.

(f)

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

(2A)

A vehicle falls within this sub-paragraph if—

(a)

it is designed or adapted for use for the conveyance of goods or burden of any description; but

(b)

it is not so used or is not so used for hire or reward or for or in connection with a trade or business.

(2B)

A vehicle falls within this sub-paragraph if—

(a)

it is designed or adapted for use with a semi-trailer attached; but

(b)

it is not so used or, if it is so used, the semi-trailer is not used for the conveyance of goods or burden of any description.

(3)

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

(4)

In sub-paragraph (2)(c) “digging machine” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—

(a)

is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and

(b)

when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

(5)

In sub-paragraph (2)(d) “mobile crane” means a vehicle which is designed and constructed as a mobile crane and which—

(a)

is used on public roads only as a crane in connection with work carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, and

(b)

when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

(5A)

In sub-paragraph (2)(dd) “mobile pumping vehicle” means a vehicle—

(a)

which is constructed or adapted for use and used for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (5B),

(b)

which is used on public roads only—

(i)

when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or

(ii)

for the purpose of proceeding to and from a place where the pump is to be or has been used, and

(c)

which, when so proceeding, does not carry—

(i)

the material that is to be or has been pumped, or

(ii)

any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.

(5B)

The requirements are that each of the pump and the jib is—

(a)

built in as part of the vehicle, and

(b)

designed so that material pumped by the pump is delivered to a desired height or depth through piping that—

(i)

is attached to the pump and the jib, and

(ii)

is raised or lowered to that height or depth by operation of the jib.

(6)

In sub-paragraph (2)(e) “works truck” means a goods vehicle which is—

(a)

designed for use in private premises, and

(b)

used on public roads only—

(i)

for carrying goods between private premises and a vehicle on a road in the immediate vicinity,

(ii)

in passing from one part of private premises to another or between private premises and other private premises in the immediate vicinity, or

(iii)

in connection with road works at or in the immediate vicinity of the site of the works.

(7)

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

(a)

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

(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.

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512411" marker="F1">
<p>
Sch. 1 Pt. IV: heading 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="c01333" 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="c01334" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01335" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01336" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/9/1/2">Sch. 4 paras. 9(1)(2)</ref>
,
<ref eId="c01337" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512731" marker="F2">
<p>
Words in Sch. 1 para. 4(1) 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="c01268" 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="c01269" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01270" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01271" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/9/3">Sch. 4 paras. 9(3)</ref>
,
<ref eId="c01272" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512741" marker="F3">
<p>
Words in Sch. 1 para. 4(2) 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="c01274" 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="c01275" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01276" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01277" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/9/4/a">Sch. 4 paras. 9(4)(a)</ref>
,
<ref eId="c01278" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512751" marker="F4">
<p>
Words in Sch. 1 para. 4(2) substituted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by
<ref eId="c01280" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01281" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/3/8">s. 16(3)(8)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512761" marker="F5">
<p>
Sch. 1 para. 4(a)(b)(f) repealed (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="c01283" 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="c01284" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01285" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">ss. 19</ref>
,
<ref eId="c01286" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162">162</ref>
,
<ref eId="c01287" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/9/4/b">Sch. 4 paras. 9(4)(b)</ref>
,
<ref eId="c01288" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
,
<ref eId="c01289" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/2">Sch. 29 Pt. V(2)</ref>
Note
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512781" marker="F6">
<p>
Sch. 1 para. 4(2)(bb) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by
<ref eId="c01291" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01292" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/2/11">s. 17(2)(11)</ref>
(with
<ref eId="c01293" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/13">s. 17(13)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512791" marker="F7">
<p>
Sch. 1 para. 4(2)(dd) inserted (11.5.2001 with application as mentioned in
<ref eId="c01295" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/5">s. 12(5)</ref>
of the amending Act) by
<ref eId="c01296" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01297" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/2/5">s. 12(2)(5)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512801" marker="F8">
<p>
Sch. 1 para. 4(2)(ee) 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="c01299" 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="c01300" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01301" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01302" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/9/4/c">Sch. 4 paras. 9(4)(c)</ref>
,
<ref eId="c01303" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512821" marker="F9">
<p>
Sch. 1 para. 4(2A)(2B) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by
<ref eId="c01305" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01306" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/3/11">s. 17(3)(11)</ref>
(with
<ref eId="c01307" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/13">s. 17(13)</ref>
)
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512841" marker="F10">
<p>
Sch. 1 para. 4(5A)(5B) inserted (11.5.2001 with application as mentioned in
<ref eId="c01317" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/5">s. 12(5)</ref>
of the amending Act) by
<ref eId="c01318" href="http://www.legislation.gov.uk/id/ukpga/2001/9">2001 c. 9</ref>
,
<ref eId="c01319" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/3">s. 12(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512851" marker="F11">
<p>
Sch. 1 para. 4(7) 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="c01321" 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="c01322" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c01323" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01324" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/9/6">Sch. 4 paras. 9(6)</ref>
,
<ref eId="c01325" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512861" marker="F12">
<p>
Sch. 1 para. 4(7)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 4(7) by
<ref eId="c01327" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c01328" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">s. 16</ref>
,
<ref eId="c01329" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/4">Sch. 1 para. 4</ref>
;
<ref eId="c01330" href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref eId="c01331" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-b90780139f51a03a5e3546a5a81821c1" marker="F13">
<p>
Sch. 1 para. 4(7)(a) and word omitted (1.1.2017) by virtue of
<ref eId="cpwiqt9j2-00005" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpwiqt9j2-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/3/b/ii">Sch. 18 paras. 3(b)(ii)</ref>
,
<ref eId="cpwiqt9j2-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/19">19</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/IV/2021-04-01</dc:identifier>
<dc:title>Vehicle Excise and Registration Act 1994</dc:title>
<dc:description>An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.</dc:description>
<dc:date>1994-07-05</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-19</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2021-04-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1994"/>
<ukm:Number Value="22"/>
<ukm:EnactmentDate Date="1994-07-05"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/22/pdfs/ukpga_19940022_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="249"/>
<ukm:BodyParagraphs Value="94"/>
<ukm:ScheduleParagraphs Value="155"/>
<ukm:AttachmentParagraphs Value="0"/>
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</ukm:Statistics>
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</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1">
<num>SCHEDULE 1</num>
<heading> Annual rates of duty</heading>
<part eId="schedule-1-part-IV" uk:target="true">
<num>Part IV</num>
<heading>
<ins class="first last" ukl:ChangeId="d29p10236" ukl:CommentaryRef="c12512411">
<noteRef uk:name="commentary" href="#c12512411" class="commentary"/>
SPECIAL VEHICLES
</ins>
</heading>
<paragraph eId="schedule-1-paragraph-4" class="schProv1">
<num>4</num>
<subparagraph eId="schedule-1-paragraph-4-1">
<num>(1)</num>
<content>
<p>
The annual rate of vehicle excise duty applicable to a
<ins class="first last" ukl:ChangeId="d29p10250" ukl:CommentaryRef="c12512731">
<noteRef uk:name="commentary" href="#c12512731" class="commentary"/>
special vehicle is the same as the basic goods vehicle rate
</ins>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-2">
<num>(2)</num>
<intro>
<p>
In sub-paragraph (1)
<ins class="first" ukl:ChangeId="d29p10260" ukl:CommentaryRef="c12512741">
<noteRef uk:name="commentary" href="#c12512741" class="commentary"/>
</ins>
<term refersTo="#term-special-vehicle" eId="term-special-vehicle">
<ins ukl:ChangeId="d29p10260" ukl:CommentaryRef="c12512741">special vehicle</ins>
</term>
<ins ukl:ChangeId="d29p10260" ukl:CommentaryRef="c12512741">” means a vehicle which has a revenue weight exceeding 3,500 kilograms </ins>
<ins class="last" ukl:ChangeId="d29p10260" ukl:CommentaryRef="c12512741">
<ins class="first last" ukl:ChangeId="d29p10265" ukl:CommentaryRef="c12512751">
<noteRef uk:name="commentary" href="#c12512751" class="commentary"/>
which is not a special concessionary vehicle
</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-2-a">
<num>
<noteRef href="#c12512761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(a)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-b">
<num>
<noteRef href="#c12512761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-bb">
<num>
<ins class="first" ukl:ChangeId="d29p10284" ukl:CommentaryRef="c12512781">
<noteRef uk:name="commentary" href="#c12512781" class="commentary"/>
(bb)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10284" ukl:CommentaryRef="c12512781">a vehicle falling within sub-paragraph (2A) or (2B),</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-c">
<num>(c)</num>
<content>
<p>a digging machine,</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-d">
<num>(d)</num>
<content>
<p>a mobile crane,</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-dd">
<num>
<ins class="first" ukl:ChangeId="d29p10304" ukl:CommentaryRef="c12512791">
<noteRef uk:name="commentary" href="#c12512791" class="commentary"/>
(dd)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10304" ukl:CommentaryRef="c12512791">mobile pumping vehicle,</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-e">
<num>(e)</num>
<content>
<p>a works truck, or</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-ee">
<num>
<ins class="first" ukl:ChangeId="d29p10319" ukl:CommentaryRef="c12512801">
<noteRef uk:name="commentary" href="#c12512801" class="commentary"/>
(ee)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10319" ukl:CommentaryRef="c12512801"> a road roller.</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-f">
<num>(f)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-2A">
<num>
<ins class="first" ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">
<noteRef uk:name="commentary" href="#c12512821" class="commentary"/>
(2A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">A vehicle falls within this sub-paragraph if—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-2A-a">
<num>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">it is designed or adapted for use for the conveyance of goods or burden of any description; but</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2A-b">
<num>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">it is not so used or is not so used for hire or reward or for or in connection with a trade or business.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-2B">
<num>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">(2B)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">A vehicle falls within this sub-paragraph if—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-2B-a">
<num>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">it is designed or adapted for use with a semi-trailer attached; but</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2B-b">
<num>
<ins ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10334" ukl:CommentaryRef="c12512821">it is not so used or, if it is so used, the semi-trailer is not used for the conveyance of goods or burden of any description.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-3">
<num>(3)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-4">
<num>(4)</num>
<intro>
<p>
In sub-paragraph (2)(c) “
<term refersTo="#term-digging-machine" eId="term-digging-machine">digging machine</term>
” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-4-a">
<num>(a)</num>
<content>
<p>is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-4-b">
<num>(b)</num>
<content>
<p>when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-5">
<num>(5)</num>
<intro>
<p>
In sub-paragraph (2)(d) “
<term refersTo="#term-mobile-crane" eId="term-mobile-crane">mobile crane</term>
” means a vehicle which is designed and constructed as a mobile crane and which—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-5-a">
<num>(a)</num>
<content>
<p>is used on public roads only as a crane in connection with work carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-5-b">
<num>(b)</num>
<content>
<p>when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-5A">
<num>
<ins class="first" ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">
<noteRef uk:name="commentary" href="#c12512841" class="commentary"/>
(5A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">In sub-paragraph (2)(dd) “</ins>
<term refersTo="#term-mobile-pumping-vehicle" eId="term-mobile-pumping-vehicle">
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">mobile pumping vehicle</ins>
</term>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">” means a vehicle—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-5A-a">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">which is constructed or adapted for use and used for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (5B),</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-5A-b">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">which is used on public roads only—</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-4-5A-b-i">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-4-5A-b-ii">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">for the purpose of proceeding to and from a place where the pump is to be or has been used, and</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="schedule-1-paragraph-4-5A-c">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">which, when so proceeding, does not carry—</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-4-5A-c-i">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">the material that is to be or has been pumped, or</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-4-5A-c-ii">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.</ins>
</p>
</content>
</level>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-5B">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(5B)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">The requirements are that each of the pump and the jib is—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-5B-a">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">built in as part of the vehicle, and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-5B-b">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(b)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">designed so that material pumped by the pump is delivered to a desired height or depth through piping that—</ins>
</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-4-5B-b-i">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">is attached to the pump and the jib, and</ins>
</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-4-5B-b-ii">
<num>
<ins ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">(ii)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10421" ukl:CommentaryRef="c12512841">is raised or lowered to that height or depth by operation of the jib.</ins>
</p>
</content>
</level>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-6">
<num>(6)</num>
<intro>
<p>
In sub-paragraph (2)(e) “
<term refersTo="#term-works-truck" eId="term-works-truck">works truck</term>
” means a goods vehicle which is—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-6-a">
<num>(a)</num>
<content>
<p>designed for use in private premises, and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-6-b">
<num>(b)</num>
<intro>
<p>used on public roads only—</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-4-6-b-i">
<num>(i)</num>
<content>
<p>for carrying goods between private premises and a vehicle on a road in the immediate vicinity,</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-4-6-b-ii">
<num>(ii)</num>
<content>
<p>in passing from one part of private premises to another or between private premises and other private premises in the immediate vicinity, or</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-4-6-b-iii">
<num>(iii)</num>
<content>
<p>in connection with road works at or in the immediate vicinity of the site of the works.</p>
</content>
</level>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-7">
<num>
<ins class="first" ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851">
<noteRef uk:name="commentary" href="#c12512851" class="commentary"/>
(7)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851">In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle </ins>
<ins ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851">
<ins class="first" ukl:ChangeId="d29p10551" ukl:CommentaryRef="c12512861">
<noteRef uk:name="commentary" href="#c12512861" class="commentary"/>
which—
</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-7-a">
<num>
<noteRef href="#key-b90780139f51a03a5e3546a5a81821c1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851">
<ins ukl:ChangeId="d29p10551" ukl:CommentaryRef="c12512861">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851">
<ins ukl:ChangeId="d29p10551" ukl:CommentaryRef="c12512861">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-7-b">
<num>
<ins ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851">
<ins ukl:ChangeId="d29p10551" ukl:CommentaryRef="c12512861">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851">
<ins class="last" ukl:ChangeId="d29p10551" ukl:CommentaryRef="c12512861">falls</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins class="last" ukl:ChangeId="d29p10544" ukl:CommentaryRef="c12512851"> 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>
</wrapUp>
</subparagraph>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>