4(1)The annual rate of vehicle excise duty applicable to a [F1special vehicle is the same as the basic goods vehicle rate].
(2)In sub-paragraph (1) [F2“special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms [F3which is not a special concessionary vehicle]]—
F4(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F5(bb)a vehicle falling within sub-paragraph (2A) or (2B),]
(c)a digging machine,
(d)a mobile crane,
(e)a works truck, or
[F6(ee) a road roller.]
(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F7(2A)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; but
(b)it is not so used or is not so used for hire or reward or for or in connection with a trade or business.
(2B)A vehicle falls within this sub-paragraph if—
(a)it is designed or adapted for use with a semi-trailer attached; but
(b)it is not so used or, if it is so used, the semi-trailer is not used for the conveyance of goods or burden of any description.]
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In sub-paragraph (2)(c) “digging machine” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—
(a)is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and
(b)when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.
(5)In sub-paragraph (2)(d) “mobile crane” means a vehicle which is designed and constructed as a mobile crane and which—
(a)is used on public roads only as a crane in connection with work carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, and
(b)when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.
(6)In sub-paragraph (2)(e) “works truck” means a goods vehicle which is—
(a)designed for use in private premises, and
(b)used on public roads only—
(i)for carrying goods between private premises and a vehicle on a road in the immediate vicinity,
(ii)in passing from one part of private premises to another or between private premises and other private premises in the immediate vicinity, or
(iii)in connection with road works at or in the immediate vicinity of the site of the works.
[F8(7)In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle [F9which—
(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
(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.]
Textual Amendments
F1Words in Sch. 1 para. 4(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(3), 16
F2Words in Sch. 1 para. 4(2) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(4)(a), 16
F3Words in Sch. 1 para. 4(2) substituted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(3)(8)
F4Sch. 1 para. 4(a)(b)(f) repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 9(4)(b), 16, Sch. 29 Pt. V(2) Note
F5Sch. 1 para. 4(2)(bb) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(2)(11) (with s. 17(13))
F6Sch. 1 para. 4(2)(ee) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(4)(c), 16
F7Sch. 1 para. 4(2A)(2B) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(3)(11) (with s. 17(13))
F8Sch. 1 para. 4(7) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(6), 16
F9Sch. 1 para. 4(7)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 4(7) by 1998 c. 36, s. 16, Sch. 1 para. 4; S.I. 1998/3092, art. 2