Version Superseded: 01/05/1995
Point in time view as at 30/11/1994.
Vehicle Excise and Registration Act 1994, Part VII 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.
7(1)The annual rate of vehicle excise duty applicable to a haulage vehicle is—
(a)£100 if it is a showman’s vehicle, and
(b)£330 otherwise.
(2)In sub-paragraph (1) “haulage vehicle” means a vehicle (other than a vehicle to which Part IV, V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.
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