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Vehicle Excise and Registration Act 1994

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Changes over time for: Paragraph 1A

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Version Superseded: 01/04/2017

Status:

Point in time view as at 01/01/2017.

Changes to legislation:

Vehicle Excise and Registration Act 1994, Paragraph 1A is up to date with all changes known to be in force on or before 20 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F11A(1)Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time if it was [F2constructed before 1 January 1976].U.K.

(2)A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—

(a)an annual rate is specified in respect of it by any provision of Part III, V, VI, VII or VIII of Schedule 1; or

(b)it is a special vehicle, within the meaning of Part IV of Schedule 1, which—

(i)falls within sub-paragraph (3) or (4); and

(ii)is not a digging machine, mobile crane, [F3mobile pumping vehicle,] works truck or road roller.

(3)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;

(b)it is put to a commercial use on a public road; and

(c)that use is not a use for the conveyance of goods or burden of any description.

(4)A vehicle falls within this sub-paragraph if—

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

(b)it is put to a commercial use on a public road; and

(c)in a case where that use is a use with a semi-trailer attached, the semi-trailer is not used for the conveyance of goods or burden of any description.

(5)In sub-paragraph (2) “digging machine”, “mobile crane”[F4, “mobile pumping vehicle”] and “works truck” have the same meanings as in paragraph 4 of Schedule 1.

(6)In sub-paragraphs (3) and (4) “commercial use” means use for hire or reward or for or in connection with a trade or business.]

Textual Amendments

F1By 1996 c. 8, s. 19(1)(2) it is provided that Sch. 2 para. 1A and preceding cross-heading are substituted (with effect in relation to times on or after 1.6.1996)

F2Words in Sch. 2 para. 1A(1) substituted (1.4.2016) by Finance Act 2015 (c. 11), s. 59(1)(2) (with s. 59(2))

F3Words in Sch. 2 para. 1A(2)(b)(ii) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(4)(a)(5)

F4Words in Sch. 2 para. 1A(5) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(4)(b)(5)

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