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Vehicle Excise and Registration Act 1994
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Changes over time for: Paragraph 6
Changes to legislation:
Vehicle Excise and Registration Act 1994, Paragraph 6 is up to date with all changes known to be in force on or before 10 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.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 7(1A) inserted by 2006 c. 49 s. 47(2)
- s. 7(5)(za) inserted by 2006 c. 49 s. 47(3)
- s. 22(1)(aa) inserted by 2006 c. 49 s. 47(6)
- s. 22(1AA) inserted by 2006 c. 49 s. 47(9)
- s. 22(1BA) inserted by 2006 c. 49 s. 47(10)
- Sch. 1 para. 1N inserted by 2023 c. 1 s. 10(5)(e)(7)
- Sch. 2 para. 20G(2)(za)-(zc) inserted by 2023 c. 1 s. 10(2)(a)(i)(7)
6(1)This paragraph applies to a vehicle which is—U.K.
(a)a heavy motor car used for the carriage of exceptional loads, or
(b)a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.
[F1and which is not a special concessionary vehicle.]
(2)The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under—
(a)section 44 of the M1Road Traffic Act 1988, or
[F2(b)Article 60 of the Road Traffic (Northern Ireland) Order 1995,]
is [F3the rate specified in sub-paragraph (2A).].
F4[(2A)The rate referred to in sub-paragraph (2) is—
F8(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
(3)For the purposes of this paragraph an exceptional load is a load which—
(a)by reason of its dimensions cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland) [F9Article 55 of the Road Traffic (Northern Ireland) Order 1995], or
(b)by reason of its weight cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which has a total laden weight of not more than [F1041,000] kilograms and which complies in all respects with such requirements.
F11(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Expressions used in this paragraph and in the Road Traffic Act 1988 or the [F12the Road Traffic (Northern Ireland) Order 1995] have the same meanings in this paragraph as in that Act or Order.
Textual Amendments
F1Words in Sch. 1 para. 6(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(5)(8)
F3Words in Sch. 1 para. 6(2) substituted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 6(1); S.I. 1998/3092, art. 2
F4Sch. 1 para. 6(2A) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 6(2); S.I. 1998/3092, art. 2
F5Words in Sch. 1 para. 6(2A)(a) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(a)
F6Word in Sch. 1 para. 6(2A)(a) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(2)
F7Word in Sch. 1 para. 6(2A) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(b)
F8Sch. 1 para. 6(2A)(b) omitted (with effect in accordance with Sch. 18 paras. 12, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 5(c)
F9Words in Sch. 1 para. 6(3)(a) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(a)
F10Words in Sch. 1 para. 6(3)(b) substituted (27.7.1999 with effect as mentioned in Sch. 1 para. 9 of the amending Act) by 1999 c. 16, s. 9, Sch. 1 para. 2(2)
F11Sch. 1 para. 6(3A) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 6(3), Sch. 27 Pt. I(3)
F12Words in Sch. 1 para. 6(4) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(b)
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