Vehicle Excise and Registration Act 1994

Section 2.

SCHEDULE 1 U.K. Annual rates of duty

Part I U.K. General

[F1 1 (1) [F2 Except in the case of a vehicle having an engine with a cylinder capacity not exceeding [F3 1,549 cubic centimetres], the] annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is [F4 the general rate]. U.K.

(2) The general rate is [F5 £345].

[F6 (2A) In the case of a vehicle having an engine with a cylinder capacity not exceeding [F7 1,549 cubic centimetres], the general rate is [F8 £210].]

[F9 (2B) For the purposes of this Schedule the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.]

F10 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F1 By 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 6(1), 16 it is provided that Sch. 1 para. 1 is substituted (with application 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)

F2 Words in Sch. 1 para. 1(2) substituted (27.7.1999 with effect as mentioned in s. 8(5) of the amending Act) by 1999 c. 16, s. 8(2)(5)

F3 By 2001 c. 9, s. 8(1)(11)(12) it is provided (1.7.2001) that the words in Sch. 1 para. 1(2) are substituted

F4 Words in Sch. 1 para. 1(1) substituted (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) for Sch. 1 para. 1(1)(a)(b) by 1996 c. 8, s. 18(2)(a)(5)

F5 Sum in Sch. 1 para. 1(2) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(2)(a)

F6 Sch. 1 para. 1(2A) inserted (27.7.1999 with effect as mentioned in s. 8(5) of the amending Act) by 1999 c. 16, s. 8(3)(5)

F7 Words in Sch. 1 para. 1(2A) substituted (1.7.2001) by 2001 c. 9, s. 8(1)(11)(12)

F8 Sum in Sch. 1 para. 1(2A) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(2)(b)

F9 Sch. 1 para. 1(2B) inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 20(1) (with s. 20(3))

F10 Sch. 1 para. 1(3)-(5) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(b)(5), 205, Sch. 41 Pt. II(3) Note

[F11 1ZA (1) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is 50 per cent of the rate which (but for this paragraph) would be applicable. U.K.

(2) This paragraph applies to a vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who is in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if—

(a) the vehicle is registered under this Act in the name of the disabled person, and

(b) no other vehicle registered in his or her name under this Act is—

(i) a vehicle for which a vehicle licence taken out at a rate of duty reduced in accordance with sub-paragraph (1) is in force, or

(ii) an exempt vehicle under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.

[F12 (2A) This paragraph also applies to a vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who is in receipt of disability assistance for working age people by virtue of entitlement to the mobility component at the standard rate, in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, if—

(a) the vehicle is registered under this Act in the name of the disabled person, and

(b) no other vehicle registered in the disabled person’s name under this Act is—

(i) a vehicle for which a vehicle licence taken out at a rate of duty reduced in accordance with sub-paragraph (1) is in force, or

(ii) an exempt vehicle under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.]

(3) This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—

(a) regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

(b) corresponding provision having effect in Northern Ireland.

[F13 (3A) This paragraph has effect as if a person were in receipt of disability assistance for working age people by virtue of entitlement to the mobility component at the standard rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for the reduction of the value of a payment of disability assistance to £0 when a person is in a hospital or similar institution.]

(4) For the purposes of sub-paragraph (2), a vehicle is to be treated as registered under this Act in the name of a person in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if it is so registered in the name of—

(a) an appointee, or

(b) a person nominated for the purposes of this paragraph by the person or an appointee.

(5) In sub-paragraph (4) “appointee” means a person appointed pursuant to regulations made under (or having effect as if made under) the Social Security Administration Act 1992 or the Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of personal independence payment.]

[F14 (6) For the purposes of sub-paragraph (2A), a vehicle is to be treated as registered under this Act in the name of a person in receipt of disability assistance for working age people by virtue of entitlement to the mobility component at the standard rate if it is so registered in the name of—

(a) a person appointed under section 58 or 85B of the Social Security (Scotland) Act 2018 in relation to the person,

(b) a person nominated for the purposes of this paragraph by the person or the person so appointed, or

(c) any other person who has legal authority to act on behalf of the person.]

Textual Amendments

F11 Sch. 1 para. 1ZA inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 5, 7

F12 Sch. 1 para. 1ZA(2A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(a)

F13 Sch. 1 para. 1ZA(3A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(b)

F14 Sch. 1 para. 1ZA(6) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(c)

[F15 Part IA U.K. Light passenger vehicles [F16 registered before 1 April 2017]: graduated rates of duty

Textual Amendments

F15 Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

F16 Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

Vehicles to which this Part applies U.K.

1A (1) This Part of this Schedule applies to a vehicle which— U.K.

(a) is first registered [F17 , under this Act or under the law of a country or territory outside the United Kingdom,] [F18 , after 28 February 2001 but before 1 April 2017], and

(b) is so registered on the basis of an EC certificate of conformity or UK approval certificate that—

(i) identifies the vehicle as having been approved as a light passenger vehicle, and

(ii) specifies a CO₂ emissions figure in terms of grams per kilometre driven.

[F19 (2) In sub-paragraph (1)(b)(i) a “light passenger vehicle” means, as the case may be, a vehicle—

(a) within Category M₁ of Annex II to Council Directive 70/156/EEC (vehicle with at least four wheels used for carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat),

(b) within Category M₁ of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat), or

(c) within Category M₁ of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat).]

(3) For the purposes of this Part of this Schedule “the applicable CO₂ emissions figure” is—

(a) where the EC certificate of conformity or UK approval certificate specifies only one CO₂ emissions figure, that figure, and

(b) where it specifies more than one, the figure specified as the CO₂ emissions (combined) figure.

(4) Where the car is registered on the basis of an EC certificate of conformity, or UK approval certificate, that specifies separate CO₂ emissions figures in terms of grams per kilometre driven for different fuels, “the applicable CO₂ emissions figure” is the lowest figure specified or, in a case within sub-paragraph (3)(b), the lowest CO₂ emissions (combined) figure specified.

(5) If a vehicle is on first registration [F20 , under this Act or under the law of a country or territory outside the United Kingdom,] a vehicle to which this Part of this Schedule applies—

(a) its status as such a vehicle, and

(b) the applicable CO₂ emissions figure,

are not affected by any subsequent modification of the vehicle.

Textual Amendments

F17 Words in Sch. 1 para. 1A(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(a)

F18 Words in Sch. 1 para. 1A(1)(a) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(b)

F19 Sch. 1 para. 1A(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(2)(a) (with Sch. 4 paras. 16, 17)

F20 Words in Sch. 1 para. 1A(5) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(2)(b)

Graduated rates of duty U.K.

1B U.K. The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with [F21 the following [F22 table]] by reference to—

(a) the applicable CO₂ emissions figure, F23 ... [F24 and ]

(b) whether the vehicle qualifies for the reduced rate of duty [F25 or is liable to the standard] rate of duty F26 ...

F27 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F28 CO2 Emissions Figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard Rate
g/km	g/km	£	£
100	110	10	20
110	120	25	35
120	130	150	160
130	140	180	190
140	150	200	210
150	165	245	255
165	175	295	305
175	185	325	335
185	200	375	385
200	225	405	415
225	255	700	710
255	—	725	735]

[F29 The table] has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—

[F30 (a) in column (3), in the last two rows, “405” were substituted for “700” and “725”, and

(b) in column (4), in the last two rows, “415” were substituted for “710” and “735”.]

Textual Amendments

F21 Words in Sch. 1 para. 1B substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(3)(4)

F22 Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(a)

F23 Word in Sch. 1 para. 1B(a) omitted (with effect in accordance with s. 14(10) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 14(5)

F24 Word in Sch. 1 para. 1B(a) inserted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(b)

F25 Words in Sch. 1 para. 1B substituted (with effect as mentioned in s. 11(10) of the amending Act) by Finance Act 2007 (c. 11), s. 11(3)(5)

F26 Word in Sch. 1 para. 1B(b) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(c)

F27 Sch. 1 para. 1B(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(d)

F28 Sch. 1 para. 1B Table substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(3)

F29 Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(f)(i)

F30 Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(4)

The reduced rate U.K.

1C (1) A vehicle qualifies for the reduced rate of duty if condition A, B or C below is met. U.K.

[F31 (2) Condition A is that the vehicle—

(a) is constructed—

(i) so as to be propelled by a relevant type of fuel, or

(ii) so as to be capable of being propelled by any of a number of relevant types of fuel, or

(b) is constructed or modified—

(i) so as to be propelled by a prescribed type of fuel, or

(ii) so as to be capable of being propelled by any of a number of prescribed types of fuel,

and complies with any other requirements prescribed for the purposes of this condition.]

(3) Condition B is that the vehicle—

(a) incorporates before its first registration[F32 , under this Act or under the law of a country or territory outside the United Kingdom,] equipment enabling it to meet such vehicle emission standards as may be prescribed for the purposes of this condition, and

(b) has incorporated such equipment since [F33 that] first registration.

(4) Condition C is that the vehicle is of a description certified by the Secretary of State, before the vehicle’s first registration [F34 under this Act], as meeting such vehicle emission standards as may be prescribed for the purposes of this condition.

(5) The Secretary of State may make provision by regulations—

(a) for the making of an application to the Secretary of State for the issue of a certificate under sub-paragraph (4);

(b) for the manner in which any determination of whether to issue such a certificate on such an application is to be made;

(c) for the examination of one or more vehicles of the description to which the application relates, for the purposes of the determination mentioned in paragraph (b), by such persons, and in such manner, as may be prescribed;

(d) for a fee to be paid for such an examination;

(e) for the form and content of such a certificate;

(f) for the revocation, cancellation or surrender of such a certificate;

(g) for the fact that such a certificate is, or is not, in force in respect of a description of vehicle to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed; and

(h) for appeals against any determination not to issue such a certificate.

[F35 (6) In this paragraph—

• “bioethanol” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,

• “relevant type of fuel” means—

  (a)

  bioethanol, or

  (b)

  a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and

• “unleaded petrol” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979.

(7) The Secretary of State may, with the consent of the Treasury, by regulations amend sub-paragraph (6).]

Textual Amendments

F31 Sch. 1 para. 1C(2) substituted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(4)(a)

F32 Words in Sch. 1 para. 1C(3)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(3)(a)

F33 Word in Sch. 1 para. 1C(3)(b) substituted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(3)(b)

F34 Words in Sch. 1 para. 1C(4) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(3)(c)

F35 Sch. 1 para. 1C(6)(7) inserted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(4)(b)

[F36 The standard rate] U.K.

Textual Amendments

F36 Sch. 1 para. 1D substituted (with effect as mentioned in s. 11(10) of the amending Act) for Sch. 1 paras. 1D 1E by Finance Act 2007 (c. 11), s. 11(7)

[F36 1D U.K. A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.]

The premium rate U.K.

F37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Meaning of “prescribed” U.K.

1F U.K. In this Part of this Schedule “prescribed” means prescribed by regulations made by the Secretary of State with the consent of the Treasury.

Meaning of “EC certificate of conformity” and “UK approval certificate” U.K.

[F38 1G (1) References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of— U.K.

(a) Council Directive 70/156/EEC,

(b) Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007, or

(c) Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.]

[F39 (2) References in this Part of this Schedule to a “UK approval certificate” are, in relation to a vehicle, to—

(a) a certificate issued under—

(i) section 58(1) or (4) of the Road Traffic Act 1988, or

(ii) Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I. 1)), or

(b) any other certificate or document issued in the United Kingdom on the basis of which the vehicle is first registered, other than an EC certificate of conformity.]]

Textual Amendments

F38 Sch. 1 para. 1G(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(2)(b) (with Sch. 4 paras. 16, 17)

F39 Sch. 1 para. 1G(2) substituted (with effect in accordance with Sch. 18 para. 8(2) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 8(1)

[F40 PART 1AA U.K. Light Passenger Vehicles Registered On or After 1 April 2017

Textual Amendments

F40 Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

Vehicles to which this Part applies etc U.K.

1GA (1) This Part of this Schedule applies to a vehicle which— U.K.

(a) is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 April 2017, and

(b) is so registered on the basis of an EU certificate of conformity or UK approval certificate that—

(i) identifies the vehicle as having been approved as a light passenger vehicle, and

(ii) specifies a CO₂ emissions figure in terms of grams per kilometre driven.

[F41 (1A) But this Part of this Schedule does not apply to a motor caravan which is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 12 March 2020.]

[F42 (2) In sub-paragraph (1)(b)(i) a “light passenger vehicle” means—

(a) a vehicle within Category M₁ of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat), or

(b) a vehicle within Category M₁ of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat).]

[F43 (2A) For the purposes of sub-paragraph (1A) a vehicle is a “motor caravan” if the certificate mentioned in sub-paragraph (1)(b) identifies the vehicle as a motor caravan within the meaning of—

(a) Annex II to Directive 2007/46/EC, or

(b) Part A of Annex I to Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.]

(3) The following provisions of Part 1A of this Schedule apply for the purposes of this Part of this Schedule as they apply for the purposes of that Part—

F44 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) paragraph 1A(5) (effect of subsequent modifications);

(c) paragraphs 1C and 1D (the reduced rate and the standard rate);

[F45 (d) paragraph 1G(2) (meaning of “UK approval certificate”).]

[F46 [F47 (4) References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of—

(a) Directive 2007/46/EC, or

(b) Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.]

(5) Sub-paragraphs (3) and (4) of paragraph 1A of this Schedule (meaning of “the applicable CO₂ emissions figure”) apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 1A of this Schedule, but—

(a) any reference to an EU certificate of conformity in paragraph 1A(3) or (4) is to be construed in accordance with sub-paragraph (4) of this paragraph, F48 ...

(b) for the purpose of determining the applicable CO₂ emissions figure [F49 of a vehicle first registered before 1 April 2020] , ignore any WLTP (worldwide harmonised [F50 light] vehicles test procedures) values specified in an EU certificate of conformity [F51 or UK approval certificate] [F52 , and

(c) for the purpose of determining the applicable CO₂ emissions figure of a vehicle first registered on or after 1 April 2020, ignore any values specified in an EU certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values]]

Textual Amendments

F41 Sch. 1 para. 1GA(1A) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 86(2)

F42 Sch. 1 para. 1GA(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(a) (with Sch. 4 paras. 16, 17)

F43 Sch. 1 para. 1GA(2A) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(b) (with Sch. 4 paras. 16, 17)

F44 Sch. 1 para. 1GA(3)(a) omitted (with effect in accordance with s. 48(7) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 48(4)(b)

F45 Sch. 1 para. 1GA(3)(d) substituted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(c)

F46 Sch. 1 para. 1GA(4)(5) inserted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(d)

F47 Sch. 1 para. 1GA(4) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(c) (with Sch. 4 paras. 16, 17)

F48 Word in Sch. 1 para. 1GA(5)(a) omitted (with effect in accordance with s. 84(2) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 84(1)(a)

F49 Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(i)

F50 Word in Sch. 1 para. 1GA(5)(b) substituted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(ii)

F51 Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(iii)

F52 Sch. 1 para. 1GA(5)(c) and word inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(c)

Exemption from paying duty on first vehicle licence for certain vehicles U.K.

1GB (1) No vehicle excise duty shall be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies if the vehicle is within sub-paragraph F53 ... (3). U.K.

F54 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A vehicle is within this sub-paragraph if—

(a) its applicable CO₂ emissions figure exceeds 0 g/km but does not exceed 50 g/km, and

(b) condition A, B or C in paragraph 1C is met.

Textual Amendments

F53 Words in Sch. 1 para. 1GB(1) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(4)(a) (with s. 85(8))

F54 Sch. 1 para. 1GB(2) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(4)(b) (with s. 85(8))

Graduated rates of duty payable on first vehicle licence U.K.

[F55 1GC (1) This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies. U.K.

(2) If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—

(a) the applicable CO₂ emissions figure, and

(b) whether the vehicle qualifies for the reduced rate of duty or is liable to the standard rate of duty.

(3) If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO₂ emissions figure.

Table 1 - vehicles other than higher rate diesel vehicles

[F56 CO2 Emissions Figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard Rate
g/km	g/km	£	£
0	50	0	10
50	75	20	30
75	90	125	135
90	100	165	175
100	110	185	195
110	130	210	220
130	150	260	270
150	170	670	680
170	190	1085	1095
190	225	1640	1650
225	255	2330	2340
255	—	2735	2745]

Table 2 - higher rate diesel vehicles

[F57 CO2 Emissions Figure		Rate
(1)	(2)	(3)
Exceeding	Not exceeding	Rate
g/km	g/km	£
0	50	30
50	75	135
75	90	175
90	100	195
100	110	220
110	130	270
130	150	680
150	170	1095
170	190	1650
190	225	2340
225	255	2745
255	—	2745]

(4) For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.

(5) A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).

(6) “Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.]

Textual Amendments

F55 Sch. 1 para. 1GC substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(4)

F56 Sch. 1 para. 1GC Table 1 substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(5)

F57 Sch. 1 para. 1GC Table 2 substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(6)

Rates of duty payable on any other vehicle licence for vehicle U.K.

1GD (1) For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is— U.K.

(a) the reduced rate of [F58 £180], if the vehicle qualifies for the reduced rate, or

(b) the standard rate of [F59 £190], if the vehicle is liable to the standard rate.

(2) But sub-paragraph (1) does not apply where paragraph 1GE(2) F60 ... applies.

Textual Amendments

F58 Sum in Sch. 1 para. 1GD(1)(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(7)(a)

F59 Sum in Sch. 1 para. 1GD(1)(b) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(7)(b)

F60 Words in Sch. 1 para. 1GD(2) omitted (with effect in accordance with s. 85(8) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 85(5)

Higher rates of duty: vehicles with a price exceeding £40,000 U.K.

1GE (1) Sub-paragraph (2) applies for the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part applies if— U.K.

(a) the price of the vehicle exceeds £40,000,

(b) the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and

(c) the vehicle's applicable CO₂ emissions figure exceeds 0 g/km.

(2) The annual rate of vehicle excise duty applicable to the vehicle is—

(a) [F61 £590], if the vehicle qualifies for the reduced rate, or

(b) [F62 £600], if the vehicle is liable to the standard rate.

F63 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F64 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F65 (5) [F66 Sub-paragraph (2) does] not apply to a vehicle if when it is first registered, whether that is under this Act or under the law of a country or territory outside the United Kingdom, it is a taxi capable of zero emissions (see paragraph 1GG).]

Textual Amendments

F61 Sum in Sch. 1 para. 1GE(2)(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(8)(a)

F62 Sum in Sch. 1 para. 1GE(2)(b) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(8)(b)

F63 Sch. 1 para. 1GE(3) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))

F64 Sch. 1 para. 1GE(4) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))

F65 Sch. 1 para. 1GE(5) inserted (with effect in accordance with s. 59(4)(5) of the amending Act) by Finance Act 2019 (c. 1), s. 59(2)

F66 Words in Sch. 1 para. 1GE(5) substituted (1.4.2020) by Finance Act 2020 (c. 14), s. 85(6)(b) (with s. 85(8))

Calculating the price of a vehicle U.K.

1GF (1) For the purposes of paragraph 1GE(1)(a) F67 ... the price of a vehicle is— U.K.

(a) in a case where the vehicle has a list price, the sum of—

(i) that price, and

(ii) the price of any non-standard accessory which is attached to the vehicle when it is first registered under this Act, or

(b) in a case where the vehicle does not have a list price, its notional price.

(2) The reference in sub-paragraph (1)(a)(ii) to the price of a non-standard accessory is to—

(a) its list price, if it has one, or

(b) its notional price, if it has no list price.

(3) Sections 123, 124, 125 and 127 to 130 of the Income Tax (Earnings and Pensions) Act 2003 apply for the purpose of defining terms used in this paragraph as they apply for the purpose of defining terms used in Chapter 6 of Part 3 of that Act, but with the modifications specified in sub-paragraph (4).

(4) The modifications are as follows—

(a) references to a car are to be read as references to a vehicle;

(b) references to relevant taxes are to be read as not including references to vehicle excise duty;

(c) in section 124(1)(f) for the words from “qualifying” to the end substitute “ accessories attached to the vehicle when it was first registered under VERA 1994 ”;

(d) in section 125 omit subsection (1) and (2)(a);

(e) in section 127—

(i) in subsection (1) omit “initial extra”;

(ii) omit subsection (2).]

Textual Amendments

F67 Words in Sch. 1 para. 1GF(1) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(7) (with s. 85(8))

[F68 Meaning of “taxi capable of zero emissions” U.K.

Textual Amendments

F68 Sch. 1 para. 1GG and cross-heading inserted (with effect in accordance with s. 59(4) of the amending Act) by Finance Act 2019 (c. 1), s. 59(3)

1GG (1) The Secretary of State may by regulations make provision about the meaning of “taxi capable of zero emissions” in paragraph 1GE. U.K.

(2) In the following provisions of this paragraph “regulations” means regulations under sub-paragraph (1).

(3) Regulations may (in particular) make provision of any one or more of the following kinds—

(a) that a vehicle is a taxi capable of zero emissions if the vehicle is of a description specified in regulations;

(b) that a vehicle is at any particular time a taxi capable of zero emissions if the vehicle is of a model specified at that time in a list maintained by the Secretary of State;

(c) that a vehicle is a taxi capable of zero emissions if conditions specified in regulations are met.

(4) Where regulations make provision of the kind mentioned in sub-paragraph (3)(b)—

(a) regulations may (in particular) provide that a model of vehicle may be specified in the list only if it appears to the Secretary of State that vehicles of that model are of a description specified in regulations;

(b) regulations must provide for publication of the list;

(c) regulations may allow a model of vehicle to be included in the list with backdated effect.

(5) A description of a kind mentioned in sub-paragraph (3)(a) or (4)(a) may be framed (in particular) by reference to a scheme, or an instrument or other document, as it has effect from time to time.

(6) Regulations made before 1 April 2020 that do not increase the amount of vehicle excise duty for which any person is liable may have effect in relation to vehicle licences taken out at times before the regulations come into force (including times before the regulations are made).]

Part IB U.K. Light goods vehicles

Vehicles to which this Part applies U.K.

1H (1) This Part of this Schedule applies to a vehicle which— U.K.

(a) is first registered [F69 , under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1st March 2001, and

(b) is so registered on the basis of an EC certificate of conformity or UK approval certificate that identifies the vehicle as having been approved as a light goods vehicle.

[F70 (2) In sub-paragraph (1)(b) a “light goods vehicle” means, as the case may be, a vehicle—

(a) within Category N₁ of Annex II to Council Directive 70/156/EEC (vehicle with four or more wheels used for carriage of goods and having a maximum mass not exceeding 3.5 tonnes),

(b) within Category N₁ of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes), or

(c) within Category N₁ of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes).]

(3) If a vehicle is on first registration [F71 , under this Act or under the law of a country or territory outside the United Kingdom,] a vehicle to which this Part of this Schedule applies its status as such a vehicle is not affected by a subsequent modification of the vehicle.

(4) In this paragraph “EC certificate of conformity” and “UK approval certificate” have the same meaning as in Part IA of this Schedule.

Textual Amendments

F69 Words in Sch. 1 para. 1H(1)(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(a)

F70 Sch. 1 para. 1H(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(4) (with Sch. 4 paras. 16, 17)

F71 Words in Sch. 1 para. 1H(3) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(4)(b)

Annual rate of duty U.K.

[F72 1J U.K. The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

(a) if the vehicle is not a [F73 pre-2007 or post-2008] lower-emission van, [F74 £335];

(b) if the vehicle is a [F75 pre-2007 or post-2008] lower-emission van, [F76 £140].

Textual Amendments

F72 Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

F73 Words in Sch. 1 para. 1J(a) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F74 Sum in Sch. 1 para. 1J(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(9)

F75 Words in Sch. 1 para. 1J(b) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(2)

F76 Sum in Sch. 1 para. 1J(b) substituted (with effect in accordance with s. 187(6) of the amending Act) by Finance Act 2013 (c. 29), s. 187(4)(b)

1K U.K. For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “[F77 pre-2007 lower-emission van]” if—

(a) the vehicle is first registered[F78 , under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1st March 2003 [F79 and before 1st January 2007], and

(b) the limit values given for the vehicle by the Table (which is extracted from the new table inserted in section 5.3.1.4 of Annex I of Council Directive 70/220/EEC by Directive 98/69/EC of the European Parliament and of the Council) are not exceeded during a Type I test.

Reference mass of vehicle		Limit values for types of emissions by reference to vehicle type
		CO		HC	NOx		HC + NOx	PM
Exceeding	Not exceeding	Petrol	Diesel	Petrol	Petrol	Diesel	Diesel	Diesel
kg	kg	g/km	g/km	g/km	g/km	g/km	g/km	g/km
–	1,305	1.0	0.5	0.1	0.08	0.25	0.3	0.025
1,305	1760	1.81	0.63	0.13	0.1	0.33	0.39	0.04
1,760	3,500	2.27	0.74	0.16	0.11	0.39	0.46	0.06

Textual Amendments

F72 Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

F77 Words in Sch. 1 para. 1K substituted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(3)

F78 Words in Sch. 1 para. 1K(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(5)

F79 Words in Sch. 1 para. 1K(a) inserted (19.7.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(6)

1L U.K. In paragraph 1K—

• “Type I test” means a test as described in section 5.3 of Annex I to Council Directive 70/220/EEC as amended (test for simulating/verifying the average tailpipe emissions after a cold start and carried out using the procedure described in Annex III of that Directive as amended);

• “the reference mass” of a vehicle means the mass of the vehicle with bodywork and, in the case of a towing vehicle, with coupling device, if fitted by the manufacturer, in running order, or mass of the chassis or chassis with cab, without bodywork and/or coupling device if the manufacturer does not fit the bodywork and/or coupling device (including liquids and tools, and spare wheel if fitted, and with the fuel tank filled to 90% and the other liquid containing systems, except those for used water, to 100% of the capacity specified by the manufacturer), increased by a uniform mass of 100 kilograms;

• “CO” means mass of carbon monoxide;

• “HC” means mass of hydrocarbons;

• “NO_x” means mass of oxides of nitrogen;

• “PM” means mass of particulates (for compression ignition engines).]

Textual Amendments

F72 Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

[F80 1M For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

(a) the vehicle is first registered[F81 , under this Act or under the law of a country or territory outside the United Kingdom,] on or after 1 January 2009 and before 1 January 2011,

(b) it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

(c) it is powered by a compression ignition engine, and

(d) the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.]

Textual Amendments

F80 Sch. 1 para. 1M inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 146(4)

F81 Words in Sch. 1 para. 1M(a) inserted (with effect in accordance with Sch. 4 para. 7 of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 5(6)

Part II U.K. Motorcycles

[F82 2 (1) The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is— U.K.

(a) if the cylinder capacity of the engine does not exceed 150 cubic centimetres, [F83 £25;]

(b) if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, [F84 £55];

(c) if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, [F85 £84];

(d) in any other case, [F86 £117].

F87 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In this paragraph—

• “motorcycle” means a motorbicycle or a motortricycle [F88 but does not include an electrically propelled vehicle],

• “motorbicycle” includes a two-wheeled motor scooter, a bicycle with an attachment for propelling it by mechanical power and a motorbicycle to which a side-car is attached, and

• “motortricycle” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.

F89 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F82 Sch. 1 para. 2(1) substituted for Sch. 1 para. 2(1)-(1B) (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by Finance Act 2002 (c. 23), s. 18(1)

F83 Sum in Sch. 1 para. 2(1)(a) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(a)

F84 Sum in Sch. 1 para. 2(1)(b) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(b)

F85 Sum in Sch. 1 para. 2(1)(c) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(c)

F86 Sum in Sch. 1 para. 2(1)(d) substituted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2024 (c. 3), s. 24(10)(d)

F87 Sch. 1 para. 2(2) repealed (29.4.1996 with effect as mentioned in s. 18(5) of the amending Act) by 1996 c. 8, ss. 18(2)(5), 205, Sch. 41 Pt. II(3) Note

F88 Sch. 1 para. 2(3): words in the definition of “motorcycle” inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(2)(b)(11)(14)

F89 Sch. 1 para. 2(4) repealed (24.7.2002) by Finance Act 2002 (c. 23), ss. 20(2)(a), 141, Sch. 40 Pt. 1(5) (with s. 20(3))

[F90 Part III U.K. Buses

Textual Amendments

F90 By 1995 c. 4, s. 19, Sch. 4 paras. 8, 16 it is provided that Sch. 1 Pt. III is substituted (with application 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)

3 (1) The annual rate of vehicle excise duty applicable to a bus F91 ... is— U.K.

(a) if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;

(b) if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;

(c) if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;

(d) if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.

F92 (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In this paragraph “bus” means a vehicle which—

(a) is a public service vehicle (within the meaning given by section 1 of the M1 Public Passenger Vehicles Act 1981), and

(b) is not an excepted vehicle [F93 which is not a concessionary vehicle and which is].

(3) For the purposes of this paragraph an excepted vehicle is—

(a) a vehicle which has a seating capacity under nine,

(b) a vehicle which is a community bus,

(c) a vehicle used under a permit granted under section 19 of the M2 Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or

(d) a vehicle used under a permit granted under section 10B of the M3 Transport Act (Northern Ireland) 1967 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met.

(4) In sub-paragraph (3)(b) “community bus” means a vehicle—

(a) used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the M4 Transport Act 1985), and

(b) not used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act).

(5) For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State.

(6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle [F94 which—

F95 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

(7) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount—

(a) which is not a multiple of £10, and

(b) which on division by ten does not produce a remainder of £5,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

(8) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.]

Textual Amendments

F91 Words in Sch. 1 para. 3(1) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(a)

F92 Sch. 1 para. 3(1A) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(b)

F93 Words in Sch. 1 para. 3(2)(b) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(2)(8)

F94 Sch. 1 para. 3(6)(a)(b) and preceding word substituted for words in Sch. 1 para. 3(6) (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 3(3); S.I. 1998/3092, art. 2

F95 Sch. 1 para. 3(6)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(i), 19

Marginal Citations

M1 1981 c. 14.

M2 1985 c. 67.

M3 1967 c. 37 (N.I.).

M4 1985 c. 67.

Part IV U.K. [F96 SPECIAL VEHICLES]

Textual Amendments

F96 Sch. 1 Pt. IV: heading 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(1)(2), 16

4 (1) The annual rate of vehicle excise duty applicable to a [F97 special vehicle is the same as the basic goods vehicle rate]. U.K.

(2) In sub-paragraph (1) [F98 “special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms [F99 which is not a special concessionary vehicle]]—

F100 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F100 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F101 (bb) a vehicle falling within sub-paragraph (2A) or (2B),]

(c) a digging machine,

(d) a mobile crane,

[F102 (dd) mobile pumping vehicle,]

(e) a works truck, or

[F103 (ee) a road roller.]

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F104 (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.

[F105 (5A) In sub-paragraph (2)(dd) “mobile pumping vehicle” means a vehicle—

(a) which is constructed or adapted for use and used for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (5B),

(b) which is used on public roads only—

(i) when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or

(ii) for the purpose of proceeding to and from a place where the pump is to be or has been used, and

(c) which, when so proceeding, does not carry—

(i) the material that is to be or has been pumped, or

(ii) any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.

(5B) The requirements are that each of the pump and the jib is—

(a) built in as part of the vehicle, and

(b) designed so that material pumped by the pump is delivered to a desired height or depth through piping that—

(i) is attached to the pump and the jib, and

(ii) is raised or lowered to that height or depth by operation of the jib.]

(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.

[F106 (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 [F107 which—

F108 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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

F97 Words 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

F98 Words 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

F99 Words 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)

F100 Sch. 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

F101 Sch. 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))

F102 Sch. 1 para. 4(2)(dd) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(2)(5)

F103 Sch. 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

F104 Sch. 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))

F105 Sch. 1 para. 4(5A)(5B) inserted (11.5.2001 with application as mentioned in s. 12(5) of the amending Act) by 2001 c. 9, s. 12(3)

F106 Sch. 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

F107 Sch. 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

F108 Sch. 1 para. 4(7)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(ii), 19

F109 Part IVA U.K.

Textual Amendments

F109 Sch. 1 Pt. IVA (paras. 4A-4H) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3), note 2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part V U.K. Recovery vehicles

5 (1) The annual rate of vehicle excise duty applicable to a recovery vehicle [F121 is— U.K.

[F122 (a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate;]

(c) if it has a revenue weight exceeding 25,000 kilograms, [F123 250] per cent. of the basic goods vehicle rate.]

(2) In sub-paragraph (1) “recovery vehicle” means a vehicle which is constructed or permanently adapted primarily for any one or more of the purposes of lifting, towing and transporting a disabled vehicle.

(3) A vehicle is not a recovery vehicle if at any time it is used for a purpose other than—

(a) the recovery of a disabled vehicle,

(b) the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped,

(c) the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped,

(d) carrying fuel and other liquids required for its propulsion and tools and other articles required for the operation of, or in connection with, apparatus designed to lift, tow or transport a disabled vehicle, and

(e) any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State.

(4) At any time when a vehicle is being used for either of the purposes specified in paragraphs (a) and (b) of sub-paragraph (3), use for—

(a) the carriage of a person who, immediately before the vehicle became disabled, was the driver of or a passenger in the vehicle,

(b) the carriage of any goods which, immediately before the vehicle became disabled, were being carried in the vehicle, or

(c) any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State,

shall be disregarded in determining whether the vehicle is a recovery vehicle.

(5) A vehicle is not a recovery vehicle if at any time the number of vehicles which it is used to recover exceeds a number specified for the purposes of this sub-paragraph by an order made by the Secretary of State.

F124 (5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F125 (6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle [F126 which—

F127 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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

F125 (7) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount—

(a) which is not a multiple of £10, and

(b) which on division by ten does not produce a remainder of £5,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

F125 (8) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.]

Textual Amendments

F121 Sch. 1 para. 5(1)(a)-(c) and preceding word 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) for words in Sch. 1 para. 5(1) by 1995 c. 4, s. 19, Sch. 4 paras. 11(1)(2), 16

F122 Sch. 1 para. 5(1)(a) substituted for para. 5(1)(a)(b) (11.5.2001 with application as mentioned in s. 11(4) of the amending act) by 2001 c. 9, s. 11(2)(4)

F123 Words in Sch. 1 para. 5(1)(c) substituted (11.5.2001 with application as mentioned in s. 11(4) of the amending Act) by 2001 c. 9, s. 11(3)(4)

F124 Sch. 1 Pt. V para. 5(5A) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3)

F125 Sch. 1 para. 5(6)-(8) 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. 11(1)(3), 16

F126 Sch. 1 para. 5(6)(a) and preceding word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 5(6) by 1998 c. 36, s. 16, Sch. 1 para. 5; S.I. 1998/3092, art. 2

F127 Sch. 1 para. 5(6)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(iii), 19

Part VI U.K. Vehicles used for exceptional loads

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.

[F128 and 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 M5 Road Traffic Act 1988, or

[F129 (b) Article 60 of the Road Traffic (Northern Ireland) Order 1995,]

is [F130 the rate specified in sub-paragraph (2A).].

F131 [(2A) The rate referred to in sub-paragraph (2) is—

(a) F132 ... [F133 £1,585]; F134 ...

F135 (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) [F136 Article 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 [F137 41,000] kilograms and which complies in all respects with such requirements.

F138 (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Expressions used in this paragraph and in the Road Traffic Act 1988 or the [F139 the Road Traffic (Northern Ireland) Order 1995] have the same meanings in this paragraph as in that Act or Order.

Textual Amendments

F128 Words 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)

F129 Sch. 1 para. 6(2)(b) substituted (29.4.1996) by 1996 c. 8, s. 22(5)

F130 Words 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

F131 Sch. 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

F132 Words 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)

F133 Word 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)

F134 Word 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)

F135 Sch. 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)

F136 Words in Sch. 1 para. 6(3)(a) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(a)

F137 Words 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)

F138 Sch. 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)

F139 Words in Sch. 1 para. 6(4) substituted (29.4.1996) by 1996 c. 8, s. 22(6)(b)

Marginal Citations

M5 1988 c. 52.

Part VII U.K. Haulage vehicles

7 (1) The annual rate of vehicle excise duty applicable to a haulage vehicle is— U.K.

[F140 (a) if it is a showman’s vehicle, the same as the basic goods vehicle rate;

(b) in any other case, [F141 the rate specified in sub-paragraph (3A)].]

(2) In sub-paragraph (1) “haulage vehicle” means a vehicle (other than a vehicle to which Part IV, F142 ... 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.

[F143 (3) 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 [F144 which—

F145 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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

[F146 (3A) The rate referred to in sub-paragraph (1)(b) is £350.]

F147 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F147 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F147 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F140 Sch. 1 para. 7(1)(a)(b) 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. 13(1)(2), 16

F141 Words in Sch. 1 para. 7(1)(b) substituted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 7(1); S.I. 1998/3092, art. 2

F142 Words in Sch. 1 Pt. VII para. 7(2) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, Pt. 5, s. 110, Sch. 33 Pt. 1(3), notes

F143 Sch. 1 para. 7(3)-(6) 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. 13(1)(3), 16

F144 Sch. 1 para. 7(3)(a) and preceding word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 7(3) by 1998 c. 36, s. 16, Sch. 1 para. 7(2); S.I. 1998/3092, art. 2

F145 Sch. 1 para. 7(3)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(iv), 19

F146 Sch. 1 para. 7(3A) substituted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by Finance Act 2014 (c. 26), Sch. 18 para. 6

F147 Sch. 1 para. 7(4)-(6) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 7(4), Sch. 27 Pt. I(3); S.I. 1998/3092, art. 2

Part VIII U.K. Goods vehicles

Basic rate U.K.

F148 8 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F148 Sch. 1 para. 8 repealed (1.5.1995 with application as 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 Pt. III paras. 14(1)(2), 16, Sch. 29 Pt. V(2) Note

[F149 Rigid goods vehicles exceeding 3,500 kgs revenue weight] U.K.

Textual Amendments

F149 Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)

9 (1) [F150 Subject to sub-paragraphs (2) and (3) [F151 and paragraph 11D],] the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F152 ... has [F153 a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to— U.K.

(a) the [F154 the revenue weight] of the vehicle, and

(b) the number of axles on the vehicle.

[F155 Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
kgs	kgs	£	£	£
3,500	7,500	165	165	165
7,500	11,999	200	200	200
11,999	14,000	95	95	95
14,000	15,000	105	95	95
15,000	19,000	300	95	95
19,000	21,000	300	125	95
21,000	23,000	300	210	95
23,000	25,000	300	300	210
25,000	27,000	300	300	300
27,000	44,000	300	300	560]

[F156 (2) The annual rate of vehicle excise duty applicable—

(a) to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F157 ...

(b) to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F158 and

(c) to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,]

shall be the basic goods vehicle rate.

(3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle [F159 which—

F160 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) has a revenue weight exceeding 44,000 kilograms, and

(c) is not an island goods vehicle,

shall be [F161 £1,585].]

(4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle [F162 which—

F163 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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

F164 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F150 Words in Sch. 1 para. 9(1) 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. 14(1)(3)(a), 16

F151 Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)

F152 Words in Sch. 1 para. 9(1) 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. 10(d)(i)

F153 Words in Sch. 1 para. 9(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. 14(1)(3)(b), 16

F154 Words in Sch. 1 para. 9(1)(a) 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. 14(1)(3)(c), 16

F155 Sch. 1 para. 9(1) Table substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(3)

F156 Sch. 1 para. 9(2)-(5) 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) for Sch. 1 para. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16

F157 Word immediately preceding Sch. 1 para. 9(2)(b) repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17, 205, Sch. 41 Pt. II(2) Note

F158 Sch. 1 para. 9(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(4)(11)

F159 Sch. 1 para. 9(3)(a)-(c) and words after and preceding them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(3) by 1998 c. 36, s. 16, Sch. 1 para. 8(2); S.I. 1998/3092, art. 2

F160 Sch. 1 para. 9(3)(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. 10(d)(ii)

F161 Word in Sch. 1 para. 9(3) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(4)

F162 Sch. 1 para. 9(4)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(5) by 1998 c. 36, s. 16, Sch. 1 para. 8(3); S.I. 1998/3092, art. 2

F163 Sch. 1 para. 9(4)(a) and word 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. 10(d)(iii)

F164 Sch. 1 para. 9(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 8(4), Sch. 27 Pt. I(3); S.I. 1998/3092, art. 2

F165 9A U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F165 Sch. 1 paras. 9A, 9B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 7

F165 9B U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F165 Sch. 1 paras. 9A, 9B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 7

[F166 10 (1) This paragraph applies to relevant rigid goods vehicles. U.K.

(2) A “relevant rigid goods vehicle” is a rigid goods vehicle which—

(a) has a revenue weight exceeding 11,999 kgs,

(b) is not a vehicle falling within paragraph 9(2), and

(c) is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

[F167 (2A) In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).]

(3) The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the F168 ... tables by reference to—

(a) whether or not the vehicle has road-friendly suspension,

(b) the number of axles on the vehicle,

(c) the [F169 vehicle excise duty band] for the vehicle (see column (1) in the tables),

(d) the plated gross weight of the trailer (see columns (2) and (3) in the tables), and

(e) the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).

(4) For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —

(a) an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor

(b) a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

[F170 (5A) The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—

Revenue weight of vehicle		2 axle vehicle	3 axle vehicle	4 or more axle vehicle
Exceeding	Not exceeding
kgs	kgs	Band	Band	Band
11,999	15,000	B(T)	B(T)	B(T)
15,000	21,000	D(T)	B(T)	B(T)
21,000	23,000	E(T)	C(T)	B(T)
23,000	25,000	E(T)	D(T)	C(T)
25,000	27,000	E(T)	D(T)	D(T)
27,000	44,000	E(T)	E(T)	E(T)]

(6) The tables are arranged as follows—

(a) table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;

(b) table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;

(c) table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;

(d) table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;

(e) table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;

(f) table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.

Table 1

Vehicles with road-friendly suspension and 2 axles

[F171 Vehicle excise duty band]	Plated gross weight of trailer		Total weight		Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not exceeding (kgs)	Exceeding (kgs)	Not exceeding (kgs)	£
B(T)	4,000	12,000	-	27,000	230
B(T)	12,000	-	-	33,000	295
B(T)	12,000	-	33,000	36,000	401
B(T)	12,000	-	36,000	38,000	319
B(T)	12,000	-	38,000	-	444
D(T)	4,000	12,000	-	30,000	365
D(T)	12,000	-	-	38,000	430
D(T)	12,000	-	38,000	-	444

Table 2

Vehicles with road-friendly suspension and 3 axles

[F171 Vehicle excise duty band]	Plated gross weight of trailer		Total weight		Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not exceeding (kgs)	Exceeding (kgs)	Not exceeding (kgs)	£
B(T)	4,000	12,000	-	33,000	230
B(T)	12,000	-	-	38,000	295
B(T)	12,000	-	38,000	40,000	392
B(T)	12,000	-	40,000	-	295
C(T)	4,000	12,000	-	35,000	305
C(T)	12,000	-	-	38,000	370
C(T)	12,000	-	38,000	40,000	392
C(T)	12,000	-	40,000	-	370
D(T)	4,000	10,000	-	33,000	365
D(T)	4,000	10,000	33,000	36,000	401
D(T)	10,000	12,000	-	38,000	365
D(T)	12,000	-	-	-	430

Table 3

Vehicles with road-friendly suspension and 4 or more axles

[F171 Vehicle excise duty band]	Plated gross weight of trailer		Total weight		Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not exceeding (kgs)	Exceeding (kgs)	Not exceeding (kgs)	£
B(T)	4,000	12,000	-	35,000	230
B(T)	12,000	-	-	-	295
C(T)	4,000	12,000	-	37,000	305
C(T)	12,000	-	-	-	370
D(T)	4,000	12,000	-	39,000	365
D(T)	12,000	-	-	-	430
E(T)	4,000	12,000	-	-	535
E(T)	12,000	-	-	-	600

Table 4

Vehicles without road-friendly suspension with 2 axles

[F171 Vehicle excise duty band]	Plated gross weight of trailer		Total weight		Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not exceeding (kgs)	Exceeding (kgs)	Not exceeding (kgs)	£
B(T)	4,000	12,000	-	27,000	230
B(T)	12,000	-	-	31,000	295
B(T)	12,000	-	31,000	33,000	401
B(T)	12,000	-	33,000	36,000	609
B(T)	12,000	-	36,000	38,000	444
B(T)	12,000	-	38,000	-	604
D(T)	4,000	12,000	-	30,000	365
D(T)	12,000	-	-	33,000	430
D(T)	12,000	-	33,000	36,000	609
D(T)	12,000	-	36,000	38,000	444
D(T)	12,000	-	38,000	-	604

Table 5

Vehicles without road-friendly suspension with 3 axles

[F171 Vehicle excise duty band]	Plated gross weight of trailer		Total weight		Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not exceeding (kgs)	Exceeding (kgs)	Not exceeding (kgs)	£
B(T)	4,000	10,000	-	29,000	230
B(T)	4,000	10,000	29,000	31,000	289
B(T)	10,000	12,000	-	33,000	230
B(T)	12,000	-	-	36,000	295
B(T)	12,000	-	36,000	38,000	392
B(T)	12,000	-	38,000	-	542
C(T)	4,000	10,000	-	31,000	305
C(T)	4,000	10,000	31,000	33,000	401
C(T)	10,000	12,000	-	35,000	305
C(T)	12,000	-	-	36,000	370
C(T)	12,000	-	36,000	38,000	392
C(T)	12,000	-	38,000	-	542
D(T)	4,000	10,000	-	31,000	365
D(T)	4,000	10,000	31,000	33,000	401
D(T)	4,000	10,000	33,000	35,000	609
D(T)	10,000	12,000	-	36,000	365
D(T)	10,000	12,000	36,000	37,000	392
D(T)	12,000	-	-	38,000	430
D(T)	12,000	-	38,000	-	542

Table 6

Vehicles without road-friendly suspension with 4 or more axles

[F171 Vehicle excise duty band]	Plated gross weight of trailer		Total weight		Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not exceeding (kgs)	Exceeding (kgs)	Not exceeding (kgs)	£
B(T)	4,000	12,000	-	35,000	230
B(T)	12,000	-	-	-	295
C(T)	4,000	12,000	-	37,000	305
C(T)	12,000	-	-	-	370
D(T)	4,000	10,000	-	36,000	365
D(T)	4,000	10,000	36,000	37,000	444
D(T)	10,000	12,000	-	39,000	365
D(T)	12,000	-	-	-	430
E(T)	4,000	10,000	-	38,000	535
E(T)	4,000	10,000	38,000	-	604
E(T)	10,000	12,000	-	-	535

(7) The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.]

Textual Amendments

F166 Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)

F167 Sch. 1 para. 10(2A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(2), 12

F168 Word in Sch. 1 para. 10(3) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(a), 12

F169 Words in Sch. 1 para. 10(3)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(b), 12

F170 Sch. 1 para. 10(5A) substituted for Sch. 1 para. 10(5) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(4), 12

F171 Words in Sch. 1 para. 10 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(5), 12

Tractive units exceeding 7,500 kilograms train weight U.K.

11 (1) [F172 Subject to sub-paragraphs (2) and (3),] [F173 and [F174 paragraphs 11C and 11D]] the annual rate of vehicle excise duty applicable to a tractive unit which F175 ... has [F176 a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following [F177 tables] by reference to— U.K.

(a) the [F178 revenue weight] of the tractive unit,

(b) the number of axles on the tractive unit, and

(c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

[F179 Table 1

Tractive unit with two axles

Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs	kgs	£	£	£
3,500	11,999	165	165	165
11,999	22,000	80	80	80
22,000	23,000	84	80	80
23,000	25,000	151	80	80
25,000	26,000	265	100	80
26,000	28,000	265	146	80
28,000	31,000	300	300	80
31,000	33,000	560	560	210
33,000	34,000	560	609	210
34,000	38,000	690	690	560
38,000	44,000	850	850	850

Table 2

Tractive unit with three or more axles

Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs	kgs	£	£	£
3,500	11,999	165	165	165
11,999	25,000	80	80	80
25,000	26,000	100	80	80
26,000	28,000	146	80	80
28,000	29,000	210	80	80
29,000	31,000	289	80	80
31,000	33,000	560	210	80
33,000	34,000	609	300	80
34,000	36,000	609	300	210
36,000	38,000	690	560	300
38,000	44,000	850	850	560]

[F180 (2) The annual rate of vehicle excise duty applicable—

(a) to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F181 ...

(b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F182 and

(c) to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,]

shall be the basic goods vehicle rate.

F180 (3) The annual rate of vehicle excise duty applicable to a tractive unit [F183 which—

F184 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) has a revenue weight exceeding 44,000 kilograms, and

(c) is not an island goods vehicle,

shall be [F185 £1,585].]

F180 (4) In sub-paragraph (2) 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 [F186 which—

F187 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

F188 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F172 Words in Sch. 1 para. 11(1) 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. 14(11)(a), 16

F173 Words in Sch. 1 para. 11(1) inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(1)(a)

F174 Words in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(a)

F175 Words in Sch. 1 para. 11(1) 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. 10(e)(i)

F176 Words in Sch. 1 para. 11(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. 14(11)(b), 16

F177 Word in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(6)(a)

F178 Words in Sch. 1 para. 11(1)(a) 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. 14(11)(c), 16

F179 Sch. 1 para. 11(1) Tables 1, 2 substituted for Sch. 1 para. 11(1) Table (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(6)(b)

F180 Sch. 1 para. 11(2)-(5) 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) for Sch. 1 para. 11(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(13), 16

F181 Word immediately preceding Sch. 1 para. 11(2)(b) substituted (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17, 205, Sch. 41 Pt. II(2) Note

F182 Sch. 1 para. 11(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 18(6)(11)

F183 Sch. 1 para. 11(3)(a)-(c) and words preceding and after them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(3) by 1998 c. 36, s. 16, Sch. 1 para. 11(2); S.I. 1998/3092, art. 2

F184 Sch. 1 para. 11(3)(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. 10(e)(ii)

F185 Word in Sch. 1 para. 11(3) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(7)

F186 Sch. 1 para. 11(4)(a) and prededing word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(4) by 1998 c. 36, s. 16, Sch. 1 para. 11(3); S.I. 1998/3092, art. 2

F187 Sch. 1 para. 11(4)(a) and word 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. 10(e)(iii)

F188 Sch. 1 para. 11(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 11(4), Sch. 27 Pt. I(3) Note; S.I. 1998/3092, art. 2

F189 11A U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F189 Sch. 1 paras. 11A, 11B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 8

F189 11B U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F189 Sch. 1 paras. 11A, 11B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 8

[F190 11C (1) This paragraph applies to a tractive unit that— U.K.

(a) has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,

(b) has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,

(c) is of a type that could lawfully be used on a public road immediately before 21st March 2000, and

(d) complies with the requirements in force immediately before that date for use on a public road.

(2) F191 [F192 ... The] annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—

(a) F193 ... [F194 £10];

F195 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F190 Sch. 1 para. 11C inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(2)

F191 Words in Sch. 1 para. 11C(2) omitted (with effect in accordance with s. 83(10) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 83(8)(a)

F192 Words in Sch. 1 para. 11C(2) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(4)

F193 Words in Sch. 1 para. 11C(2)(a) omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 9(a)

F194 Word in Sch. 1 para. 11C(2)(a) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(8)(b)

F195 Sch. 1 para. 11C(2)(b) omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 9(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F196 11D U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F196 Sch. 1 para. 11D and cross-heading omitted (with effect in accordance with s. 83(10) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 83(9)

Farmers’ goods vehicles and showmen’s goods vehicles U.K.

F197 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F197 Sch. 1 para. 12 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. 14(14), 16, Sch. 29 Pt. V(2) Note

Vehicles with reduced plated weights U.K.

13 (1) The Secretary of State may by regulations provide that, on an application relating to a goods vehicle which is made in accordance with the regulations, the vehicle is treated for the purposes of this Part as if [F198 its revenue weight were such lower weight as may be specified] in the application. U.K.

(2) The regulations may provide that the treatment of the vehicle as being of a lower weight is subject to—

(a) conditions prescribed by the regulations, or

(b) such further conditions as the Secretary of State may think fit to impose in any particular case.

Textual Amendments

F198 Words in Sch. 1 para. 13(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, ss. 19, Sch. 4 paras. 14(15), 16

Vehicles for conveying machines U.K.

14 U.K. A vehicle which—

(a) is constructed or adapted for use and used for the conveyance of a machine or device and no other load except articles used in connection with the machine or device,

F199 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F199 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

is chargeable with vehicle excise duty at the rate which would be applicable to it if the machine or device were burden even if it is built in as part of the vehicle.

Textual Amendments

F199 Sch. 1 para. 14(b)(c) 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. 14(16), 16, Sch. 29 Pt. V(2) Note

Goods vehicles used partly for private purposes U.K.

F200 15 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F200 Sch. 1 para. 15 repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17(15), 205, Sch. 41 Pt. II(2) Note

Exceptions U.K.

16 (1) This Part does not apply to— U.K.

(a) a vehicle to which Part II, IV, F201 . . . V or VII applies, F202 . . .

F202 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) This Part applies to a goods vehicle which is a vehicle to which paragraph 6 applies only if it is used on a public road and the use is not such as is mentioned in sub-paragraph (2) of that paragraph.

Textual Amendments

F201 Words in Sch. 1 para. 16(1)(a) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3)

F202 Sch. 1 para. 16(1)(b) and preceding word repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17(7)(11), 205, Sch. 41 Pt. II(2) Note

Meaning of “trailer” U.K.

17 (1) In this Part “trailer” does not include— U.K.

(a) an appliance constructed and used solely for the purpose of distributing on the road loose gritting material, [F203 or]

(b) a snow plough,

F204 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F204 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F204 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F204 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F203 Word in Sch. 1 para. 17(1)(a) 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. 14(17)(a), 16

F204 Sch. 1 para. 17(1)(c)-(e)(2) 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, s. 19, Sch. 4 para. 14(17)(b)(18), 16, Sch. 29 Pt. V(2) Note

[F205 Meaning of “island goods vehicle” U.K.

Textual Amendments

F205 Sch. 1 para. 18 and preceding cross-heading 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. 14(19), 16

F206 18 (1) In this Part “island goods vehicle” means any goods vehicle which— U.K.

(a) is kept for use wholly or partly on the roads of one or more small islands; and

(b) is not kept or used on any mainland road, except in a manner authorised by sub-paragraph (2) or (3).

(2) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—

(a) the road is one used for travel between a landing place and premises where vehicles disembarked at that place are loaded or unloaded, or both;

(b) the length of the journey, using that road, from that landing place to those premises is not more than five kilometres;

(c) the vehicle in question is one which was disembarked at that landing place after a journey by sea which began on a small island; and

(d) the loading or unloading of that vehicle is to take place, or has taken place, at those premises.

(3) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—

(a) that vehicle has a revenue weight not exceeding 17,000 kilograms;

(b) that vehicle is normally kept at a base or centre on a small island; and

(c) the only journeys for which that vehicle is used are ones that begin or end at that base or centre.

(4) References in this paragraph to a small island are references to any such island falling within sub-paragraph (5) as may be designated as a small island by an order made by the Secretary of State.

(5) An island falls within this sub-paragraph if—

(a) it has an area of 230,000 hectares or less; and

(b) the absence of a bridge, causeway, tunnel, ford or other way makes it at all times impracticable for road vehicles to be driven under their own power from that island as far as the mainland.

(6) The reference in sub-paragraph (5) to driving a road vehicle as far as the mainland is a reference to driving it as far as any public road in the United Kingdom which is not on an island with an area of 230,000 hectares or less and is not a road connecting two such islands.

(7) In this paragraph—

• “island” includes anything that is an island only when the tide reaches a certain height;

• “landing place” means any place at which vehicles are disembarked after sea journeys;

• “mainland road” means any public road in the United Kingdom, other than one which is on a small island or which connects two such islands; and

• “road vehicles” means vehicles which are designed or adapted primarily for being driven on roads and which do not have any special features for facilitating their being driven elsewhere;

and references in this paragraph to the loading or unloading of a vehicle include references to the loading or unloading of its trailer or semi-trailer.]

Textual Amendments

F206 Sch. 1 para. 18 and preceding cross-heading 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. 14(19), 16

[F207 Other expressions U.K.

Textual Amendments

F207 Sch. 1 para. 19 and preceding cross-heading inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(8)(11)

F208 19 (1) In this Part “driving test” means any test of competence to drive mentioned in section 89(1) of the M6 Road Traffic Act 1988. U.K.

(2) For the purposes of this Part a vehicle or a semi-trailer is used loaded if the vehicle or, as the case may be, the semi-trailer is used for the conveyance of goods or burden of any description.]

Textual Amendments

F208 Sch. 1 para. 19 and preceding cross-heading inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(8)(11)

Marginal Citations

M6 1988 c. 52.