Vehicle Excise and Registration Act 1994

16 Exceptions from charge at higher rate in case of tractive units. U.K.

(1) [F1 Subject to subsection (9)] Duty at a higher rate does not become chargeable under section 15—

(a) where subsection (2) applies in relation to a tractive unit, by reason of the tractive unit being used in accordance with subsection (3),

(b) where subsection (4) applies in relation to a tractive unit, by reason of the tractive unit being used in accordance with subsection (5), or

(c) where subsection (6) applies in relation to a tractive unit, by reason of the tractive unit being used in accordance with subsection (7).

(2) This subsection applies in relation to a tractive unit where—

(a) a vehicle licence for—

(i) a tractive unit having two axles which is to be used only with semi-trailers with not fewer than two axles, or

(ii) a tractive unit having two axles which is to be used only with semi-trailers with not fewer than three axles,

has been taken out for the tractive unit, and

(b) the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractive unit having two axles which—

(i) has [F2 a revenue weight]equal to the maximum laden weight at which a tractive unit having two axles may lawfully be used in Great Britain with a semi-trailer with a single axle, and

(ii) is to be used with semi-trailers with any number of axles.

(3) The tractive unit is being used in accordance with this subsection where—

(a) it is used with a semi-trailer with a single axle, and

(b) when so used, the laden weight of the tractive unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in subsection (2)(b)(i).

(4) This subsection applies in relation to a tractive unit where—

(a) a vehicle licence for a tractive unit having two axles which is to be used only with semi-trailers with not fewer than three axles has been taken out for the tractive unit, and

(b) the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractive unit having two axles which—

(i) has [F2 a revenue weight] of 33,000 kilograms, and

(ii) is to be used with semi-trailers with not fewer than two axles.

(5) The tractive unit is being used in accordance with this subsection where—

(a) it is used with a semi-trailer with two axles, and

(b) when so used, the laden weight of the tractive unit and semi-trailer taken together does not exceed 33,000 kilograms.

(6) This subsection applies in relation to a tractive unit where—

(a) a vehicle licence for a tractive unit having three or more axles which is to be used only with semi-trailers with not fewer than two axles has been taken out for the tractive unit, and

(b) the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractive unit having three or more axles which—

(i) has [F2 a revenue weight]equal to the maximum laden weight at which a tractive unit having three or more axles may lawfully be used in Great Britain with a semi-trailer with a single axle, and

(ii) is to be used with semi-trailers with any number of axles.

(7) The tractive unit is being used in accordance with this subsection where—

(a) it is used with a semi-trailer with a single axle, and

(b) when so used, the laden weight of the tractive unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in subsection (6)(b)(i).

[F3 (8) This subsection applies to a tractive unit (“the relevant tractive unit”) in relation to which subsection (2), (4) or (6) applies if—

(a) the rate of duty paid on taking out the licence for the relevant tractive unit is the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are satisfied; and

(b) while the licence is in force, the relevant tractive unit is used at a time when the reduced pollution requirements are not satisfied with respect to it.

F3 (9) Where subsection (8) applies, subsection (1) does not prevent duty becoming payable under section 15 at the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are not satisfied.

F3 (10) In this section “the appropriate description” means the description mentioned in paragraph (b) of whichever of subsections (2), (4) and (6) applies in relation to the relevant tractive unit.]

Textual Amendments

F1 Words in s. 16(1) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 14; S.I. 1998/3092, art. 2

F2 Words in s. 16(2)(b)(i)(4)(b)(i)(6)(b)(i) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 20, 29

F3 S. 16(8)-(10) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 14; S.I. 1998/3092, art. 2