SCHEDULES

SCHEDULE 1 Annual rates of duty

Part V Recovery vehicles

5

1

The annual rate of vehicle excise duty applicable to a recovery vehicle F1is—

F2a

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, F3250 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.

F45A

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

F56

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 F6which—

F7a

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

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

F57

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.

F58

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.