Vehicle Excise and Registration Act 1994

17 Other exceptions from charge at higher rate

(1) Where a vehicle licence has been taken out for a vehicle of any description, duty at a higher rate applicable to a vehicle of another description does not become chargeable under section 15 unless the vehicle as used while the licence is in force satisfies all the conditions which must be satisfied in order to bring the vehicle into the other description of vehicle for the purposes of vehicle excise duty.

(2) Where—

(a) duty has been paid in respect of a vehicle at a rate applicable under Part VIII of Schedule 1, and

(b) the vehicle is to a substantial extent being used for the conveyance of goods or burden belonging to a particular person (whether the person keeping the vehicle or not),

duty at a higher rate does not become chargeable under section 15 by reason only that the vehicle is used for the conveyance without charge in the course of their employment of employees of the person to whom the goods or burden belong.

(3) Where duty has been paid in respect of a vehicle at a rate applicable to a farmer’s goods vehicle under Part VIII of Schedule 1, duty at a higher rate does not become chargeable under section 15 by reason only of use such as is specified in subsection (4) if it is shown that the conditions specified in subsection (5) are satisfied.

(4) The use referred to in subsection (3) is use, on an occasion when the vehicle is being used by the person in whose name it is registered under this Act for the conveyance of produce of agricultural land which he occupies or of articles required for the purposes of such land, for the conveyance for another person engaged in agriculture of—

(a) produce of agricultural land occupied by the other person, or

(b) articles required for the purposes of such land.

(5) The conditions referred to in subsection (3) are—

(a) that the use is only occasional,

(b) that the goods conveyed for the other person represent only a small proportion of the total amount of goods which the vehicle is conveying on the occasion, and

(c) that no payment or reward of any kind is, or is agreed to be, made or given for the conveyance of the goods of the other person.

(6) Where duty has been paid in respect of a vehicle either—

(a) as an agricultural tractor under Part IV of Schedule 1, or

(b) as a farmer’s goods vehicle under Part VIII of that Schedule,

duty at a higher rate does not become chargeable under section 15 by reason only that the vehicle is used, by the person in whose name it is registered under this Act, for conveying to or from any agricultural land occupied by him livestock owned by him in connection with the agricultural activities carried on by him on that land.

(7) Subsection (6)—

(a) applies only in Northern Ireland, and

(b) does not have effect in relation to a vehicle used for conveying any livestock which for the time being is part of the stock in trade of a dealer in cattle and is conveyed in the course of his business as such a dealer.

(8) This section does not have effect where section 15 applies by reason of the use of a vehicle in contravention of a condition imposed under or by virtue of paragraph 13(2) of Schedule 1.