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Sch. 1 para. 4(a)(b)(f) repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)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
The annual rate of vehicle excise duty applicable to a
In sub-paragraph (1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a vehicle falling within sub-paragraph (2A) or (2B),
a digging machine,
a mobile crane,
mobile pumping vehicle,
a works truck, or
a road roller.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A vehicle falls within this sub-paragraph if—
it is designed or adapted for use for the conveyance of goods or burden of any description; but
it is not so used or is not so used for hire or reward or for or in connection with a trade or business.
A vehicle falls within this sub-paragraph if—
it is designed or adapted for use with a semi-trailer attached; but
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.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In sub-paragraph (2)(c) “
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
when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.
In sub-paragraph (2)(d) “
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
when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.
In sub-paragraph (2)(dd) “
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),
which is used on public roads only—
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
for the purpose of proceeding to and from a place where the pump is to be or has been used, and
which, when so proceeding, does not carry—
the material that is to be or has been pumped, or
any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.
The requirements are that each of the pump and the jib is—
built in as part of the vehicle, and
designed so that material pumped by the pump is delivered to a desired height or depth through piping that—
is attached to the pump and the jib, and
is raised or lowered to that height or depth by operation of the jib.
In sub-paragraph (2)(e) “
designed for use in private premises, and
used on public roads only—
for carrying goods between private premises and a vehicle on a road in the immediate vicinity,
in passing from one part of private premises to another or between private premises and other private premises in the immediate vicinity, or
in connection with road works at or in the immediate vicinity of the site of the works.
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.