Vehicle Excise and Registration Act 1994, Section 39 is up to date with all changes known to be in force on or before 05 March 2025. 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.
(1)For the purposes of section 38 the relevant higher rate of duty in relation to a vehicle is the rate provided by this section.
(2)Where—
(a)at the time of the offence the vehicle had a [F1revenue weight] which exceeded that which it had when the licence in relation to which the offence was committed was taken out, and
(b)the licence was taken out at the rate applicable to the previous weight,
the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the higher weight.
(3)Where—
(a)the vehicle is a tractive unit,
(b)the licence in relation to which the offence was committed was taken out at a rate applicable to the use of the vehicle—
(i)only with semi-trailers having not fewer than two axles, or
(ii)only with semi-trailers having not fewer than three axles, and
(c)the offence consisted in using the vehicle with a semi-trailer with a smaller number of axles,
the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the use of the vehicle which constituted the offence.
(4)Where—
(a)the licence in relation to which the offence was committed was taken out at a rate applicable, by virtue of paragraph 13 of Schedule 1, to a weight lower than the [F2revenue weight] of the vehicle, and
(b)the offence consisted in using the vehicle in contravention of a condition imposed under or by virtue of sub-paragraph (2) of that paragraph,
the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the [F3revenue weight] of the vehicle.
(5)Where—
(a)the licence in relation to which the offence was committed was taken out at a rate lower than that applicable to it by reference to its [F4revenue weight], and
(b)none of subsections (2) to (4) apply,
the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the [F5revenue weight] of the vehicle.
(6)Where—
(a)the licence in relation to which the offence was committed was taken out at a rate lower than that at which duty was chargeable in respect of the condition, manner or purpose of use of the vehicle which constituted the offence, and
(b)none of subsections (2) to (5) apply,
the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the condition, manner or purpose of use of the vehicle which constituted the offence.
Textual Amendments
F1Words in s. 39(2)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(a), 29
F2Words in s. 39(4)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(b), 29
F3Words after para. (b) in s. 39(4) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(c), 29
F4Words in s. 39(5)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(b), 29
F5Words after para. (b) in s. 39(5) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(c), 29
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