http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01Vehicle 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 Database2024-05-28Expert Participation2017-01-01 SCHEDULESSCHEDULE 2 Exempt vehicles<Addition ChangeId="d29p13147" CommentaryRef="c12516501">Old vehicles</Addition>1A1Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time if it was constructed before 1 January 1976.2A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—aan annual rate is specified in respect of it by any provision of Part III, V, VI, VII or VIII of Schedule 1; orbit is a special vehicle, within the meaning of Part IV of Schedule 1, which—ifalls within sub-paragraph (3) or (4); andiiis not a digging machine, mobile crane, mobile pumping vehicle, works truck or road roller.3A vehicle falls within this sub-paragraph if—ait is designed or adapted for use for the conveyance of goods or burden of any description;bit is put to a commercial use on a public road; andcthat use is not a use for the conveyance of goods or burden of any description.4A vehicle falls within this sub-paragraph if—ait is designed or adapted for use with a semi-trailer attached;bit is put to a commercial use on a public road; andcin 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.5In sub-paragraph (2) “digging machine”, “mobile crane”, “mobile pumping vehicle” and “works truck” have the same meanings as in paragraph 4 of Schedule 1.6In sub-paragraphs (3) and (4) “commercial use” means use for hire or reward or for or in connection with a trade or business.Words 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)Words 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)By 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)Words in Sch. 2 para. 1A(1) substituted (1.4.2016) by Finance Act 2015 (c. 11), s. 59(1)(2) (with s. 59(2))
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22" NumberOfProvisions="245" RestrictEndDate="2017-03-10" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01</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>2024-05-28</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2017-01-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1994/22/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1994/22/2017-01-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1994/22/introduction/2017-01-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1994/22/body/2017-01-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1994/22/schedules/2017-01-01" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1994/22/contents/2017-01-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2015-04-01" title="2015-04-01"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-04-01" title="2017-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/1995-11-28" title="1995-11-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/1996-06-01" title="1996-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/1998-07-31" title="1998-07-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2001-05-11" title="2001-05-11"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2014-04-01" title="2014-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2015-04-01" title="2015-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2016-04-01" title="2016-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-04-01" title="2017-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/2017-01-01" title="Schedule 2"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1/2017-01-01" title="Paragraph; Schedule 2 Paragraph 1"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1/2017-01-01" title="Paragraph; Schedule 2 Paragraph 1"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/2/2017-01-01" title="Paragraph; Schedule 2 Paragraph 2"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/2/2017-01-01" title="Paragraph; Schedule 2 Paragraph 2"/>
<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:UnappliedEffects>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 1 para. 1N" URI="http://www.legislation.gov.uk/id/effect/key-68771e66e92f3f17caddb30e550ee1b2" Type="inserted" RequiresApplied="true" EffectId="key-68771e66e92f3f17caddb30e550ee1b2" AffectingProvisions="s. 10(5)(e)(7)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectingYear="2023" Modified="2023-10-10T16:41:14Z" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="22" Row="422" AffectingNumber="1" AffectedYear="1994" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/1">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-1N" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/1N" FoundRef="schedule-1">para. 1N</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-10-5-e" URI="http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/5/e">s. 10(5)(e)</ukm:Section>
<ukm:Section Ref="section-10-7" URI="http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/7">(7)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2025-04-01" Qualification="Other" OtherQualification="in relation to licences taken out on or after 1.4.2025"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2023" AffectedNumber="22" RequiresApplied="true" AffectingNumber="1" URI="http://www.legislation.gov.uk/id/effect/key-6c7f9626a29a0c3264a8261abf0ab204" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/1" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 10(2)(a)(i)(7)" AffectedProvisions="Sch. 2 para. 20G(2)(za)-(zc)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1994" EffectId="key-6c7f9626a29a0c3264a8261abf0ab204" Modified="2023-10-10T16:41:14Z" Row="591" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" Type="inserted">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2">Sch. 2 </ukm:Section>
<ukm:SectionRange Start="schedule-2-paragraph-20G-2-za" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/za" FoundStart="schedule-2-paragraph-20G" End="schedule-2-paragraph-20G-2-zc" UpTo="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/zc" FoundEnd="schedule-2-paragraph-20G" MissingEnd="true">
<ukm:Section Ref="schedule-2-paragraph-20G-2-za" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/za" FoundRef="schedule-2-paragraph-20G">para. 20G(2)(za)</ukm:Section>
-
<ukm:Section Ref="schedule-2-paragraph-20G-2-zc" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/20G/2/zc" FoundRef="schedule-2-paragraph-20G">(zc)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-10-2-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/2/a/i">s. 10(2)(a)(i)</ukm:Section>
<ukm:Section Ref="section-10-7" URI="http://www.legislation.gov.uk/id/ukpga/2023/1/section/10/7">(7)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2025-04-01" Qualification="Other" OtherQualification="in relation to licences taken out on or after 1.4.2025"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1994" AffectingProvisions="s. 47(2)" Type="inserted" AffectedProvisions="s. 7(1A)" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectedNumber="22" AffectingNumber="49" Modified="2022-01-16T22:30:27Z" AffectingYear="2006" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-35682c24f271bebbb1d5985801dc8ddd" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" Row="28" URI="http://www.legislation.gov.uk/id/effect/key-35682c24f271bebbb1d5985801dc8ddd">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-7-1A" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/7/1A" FoundRef="section-7">s. 7(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-2" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/2">s. 47(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedExtent="E+W+S+N.I." AffectedNumber="22" RequiresApplied="true" AffectingProvisions="s. 47(3)" Row="30" AffectedYear="1994" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" EffectId="key-b455a9ed5010199955a0a2af34c8d61d" URI="http://www.legislation.gov.uk/id/effect/key-b455a9ed5010199955a0a2af34c8d61d" AffectedProvisions="s. 7(5)(za)" AffectingNumber="49" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2006" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" Modified="2022-01-16T22:30:27Z" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-7-5-za" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/7/5/za" FoundRef="section-7">s. 7(5)(za)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-3" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/3">s. 47(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="22" Modified="2022-01-16T22:30:27Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectedYear="1994" AffectedExtent="E+W+S+N.I." Type="inserted" AffectingNumber="49" AffectedProvisions="s. 22(1)(aa)" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingProvisions="s. 47(6)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" Row="109" AffectingYear="2006" EffectId="key-8ccd53fadaff9c99b52ad8a0866482fd" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-8ccd53fadaff9c99b52ad8a0866482fd">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1-aa" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1/aa" FoundRef="section-22">s. 22(1)(aa)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-6" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/6">s. 47(6)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectedProvisions="s. 22(1AA)" AffectingProvisions="s. 47(9)" AffectingNumber="49" EffectId="key-1ec9e184bc1a529f4ec74c349013da85" AffectingClass="UnitedKingdomPublicGeneralAct" Row="115" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Type="inserted" AffectedNumber="22" AffectedExtent="E+W+S+N.I." Modified="2022-01-16T22:30:27Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="1994" URI="http://www.legislation.gov.uk/id/effect/key-1ec9e184bc1a529f4ec74c349013da85" AffectingYear="2006">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1AA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1AA" FoundRef="section-22">s. 22(1AA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-9" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/9">s. 47(9)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1994" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2022-01-16T22:30:27Z" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectingProvisions="s. 47(10)" EffectId="key-72221b5e3a04794177f33d818532ec90" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="22" AffectingNumber="49" Row="116" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" RequiresApplied="true" AffectingYear="2006" AffectedProvisions="s. 22(1BA)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-72221b5e3a04794177f33d818532ec90" Comments="Contains power">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1BA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1BA" FoundRef="section-22">s. 22(1BA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/10">s. 47(10)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</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="246"/>
<ukm:BodyParagraphs Value="93"/>
<ukm:ScheduleParagraphs Value="153"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2017-04-01" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I.">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2" NumberOfProvisions="37" RestrictEndDate="2017-04-01" id="schedule-2" RestrictStartDate="2017-01-01" RestrictExtent="E+W+S+N.I.">
<Number>SCHEDULE 2</Number>
<TitleBlock>
<Title> Exempt vehicles</Title>
</TitleBlock>
<ScheduleBody>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/crossheading/old-vehicles/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/crossheading/old-vehicles" NumberOfProvisions="1" RestrictEndDate="2017-04-01" RestrictExtent="E+W+S+N.I." id="schedule-2-crossheading-old-vehicles" RestrictStartDate="2016-04-01">
<Title>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">Old vehicles</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A" RestrictEndDate="2017-04-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="2016-04-01" id="schedule-2-paragraph-1A">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">1A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/1/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/1" id="schedule-2-paragraph-1A-1">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time if it was </Addition>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">
<Substitution ChangeId="key-3eb52d2a82e4ef94f5652fea86808ec3-1506949447354" CommentaryRef="key-3eb52d2a82e4ef94f5652fea86808ec3">constructed before 1 January 1976</Substitution>
</Addition>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/2" id="schedule-2-paragraph-1A-2">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2/a/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/2/a" id="schedule-2-paragraph-1A-2-a">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">an annual rate is specified in respect of it by any provision of Part III, V, </Addition>
<Acronym Expansion="6">
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">VI</Addition>
</Acronym>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">, </Addition>
<Acronym Expansion="7">
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">VII</Addition>
</Acronym>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501"> or </Addition>
<Acronym Expansion="8">
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">VIII</Addition>
</Acronym>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501"> of Schedule 1; or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2/b/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/2/b" id="schedule-2-paragraph-1A-2-b">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">it is a special vehicle, within the meaning of Part IV of Schedule 1, which—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2/b/i/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/2/b/i" id="schedule-2-paragraph-1A-2-b-i">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">falls within sub-paragraph (3) or (4); and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/2/b/ii/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/2/b/ii" id="schedule-2-paragraph-1A-2-b-ii">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">is not a digging machine, mobile crane, </Addition>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">
<Addition ChangeId="d29p13197" CommentaryRef="c12516571">mobile pumping vehicle,</Addition>
</Addition>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501"> works truck or road roller.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/3/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/3" id="schedule-2-paragraph-1A-3">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">A vehicle falls within this sub-paragraph if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/3/a/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/3/a" id="schedule-2-paragraph-1A-3-a">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">it is designed or adapted for use for the conveyance of goods or burden of any description;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/3/b/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/3/b" id="schedule-2-paragraph-1A-3-b">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">it is put to a commercial use on a public road; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/3/c/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/3/c" id="schedule-2-paragraph-1A-3-c">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">that use is not a use for the conveyance of goods or burden of any description.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/4/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/4" id="schedule-2-paragraph-1A-4">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">A vehicle falls within this sub-paragraph if—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/4/a/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/4/a" id="schedule-2-paragraph-1A-4-a">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">it is designed or adapted for use with a semi-trailer attached;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/4/b/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/4/b" id="schedule-2-paragraph-1A-4-b">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">it is put to a commercial use on a public road; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/4/c/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/4/c" id="schedule-2-paragraph-1A-4-c">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/5/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/5" id="schedule-2-paragraph-1A-5">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">In sub-paragraph (2) “digging machine”, “mobile crane”</Addition>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">
<Addition ChangeId="d29p13255" CommentaryRef="c12516581">, “mobile pumping vehicle”</Addition>
</Addition>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501"> and “works truck” have the same meanings as in paragraph 4 of Schedule 1.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/2/paragraph/1A/6/2017-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/6" id="schedule-2-paragraph-1A-6">
<Pnumber>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">In sub-paragraphs (3) and (4) “</Addition>
<Term id="term-commercial-use">
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">commercial use</Addition>
</Term>
<Addition ChangeId="d29p13147" CommentaryRef="c12516501">” means use for hire or reward or for or in connection with a trade or business.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c12516571" Type="F">
<Para>
<Text>
Words in Sch. 2 para. 1A(2)(b)(ii) inserted (11.5.2001 with application as mentioned in
<CitationSubRef id="c01816" CitationRef="c01817" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/5" SectionRef="section-12-5">s. 12(5)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01817" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c01818" CitationRef="c01817" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/4/a/5" Operative="true" SectionRef="section-12-4-a-5">s. 12(4)(a)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12516581" Type="F">
<Para>
<Text>
Words in Sch. 2 para. 1A(5) inserted (11.5.2001 with application as mentioned in
<CitationSubRef id="c01820" CitationRef="c01821" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/5" SectionRef="section-12-5">s. 12(5)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c01821" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef id="c01822" CitationRef="c01821" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/12/4/b/5" Operative="true" SectionRef="section-12-4-b-5">s. 12(4)(b)(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12516501" Type="F">
<Para>
<Text>
By
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01823" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c01824" CitationRef="c01823" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/19/1/2" Operative="true" SectionRef="section-19-1-2">s. 19(1)(2)</CitationSubRef>
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)
</Text>
</Para>
</Commentary>
<Commentary id="key-3eb52d2a82e4ef94f5652fea86808ec3" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cpwhzle02-00006" SectionRef="schedule-2-paragraph-1A-1" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/2/paragraph/1A/1">Sch. 2 para. 1A(1)</CitationSubRef>
substituted (1.4.2016) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/11" id="cpwhzle02-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="11" Title="Finance Act 2015">Finance Act 2015 (c. 11)</Citation>
,
<CitationSubRef id="cpwhzle02-00008" CitationRef="cpwhzle02-00007" SectionRef="section-59-1" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/59/1" Operative="true">s. 59(1)</CitationSubRef>
<CitationSubRef id="cpwhzle02-00009" CitationRef="cpwhzle02-00007" SectionRef="section-59-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/59/2">(2)</CitationSubRef>
(with
<CitationSubRef id="cpwhzle02-00010" CitationRef="cpwhzle02-00007" SectionRef="section-59-2" URI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/59/2">s. 59(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>