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Vehicle Excise and Registration Act 1994
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Changes over time for: Paragraph 6
Version Superseded: 01/01/1999
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Vehicle Excise and Registration Act 1994, Paragraph 6 is up to date with all changes known to be in force on or before 04 January 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.
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6(1)This paragraph applies to a vehicle which is—
(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 heavy tractive unit rate].
(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) [F4Article 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 38,000 kilograms and which complies in all respects with such requirements.
[F5(3A)In sub-paragraph (2) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.]
(4)Expressions used in this paragraph and in the Road Traffic Act 1988 or the [F6the 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)
F2Sch. 1 para. 6(2)(b) substituted (29.4.1996) by 1996 c. 8, s. 22(5)
F3Words in Sch. 1 para. 6(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. 12(1)(2), 16
F4Words in Sch. 1 para. 6(3)(a) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(a)
F5Sch. 1 para. 6(3A) 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. 12(1)(3), 16
F6Words in Sch. 1 para. 6(4) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(b)
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