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Vehicle Excise and Registration Act 1994

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This is the original version (as it was originally enacted).

Part VIIHaulage vehicles

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

(a)£100 if it is a showman’s vehicle, and

(b)£330 otherwise.

(2)In sub-paragraph (1)“haulage vehicle” means a vehicle (other than a vehicle to which Part IV, V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.

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