Vehicle Excise and Registration Act 1994 (c. 22)

SCHEDULES

SCHEDULE 1 Annual rates of duty

Part VIII Goods vehicles

Goods vehicles used partly for private purposes

15 (1) Where—

(a) a goods vehicle is used partly for private purposes, and

(b) the annual rate of vehicle excise duty applicable to it under this Part is less than the rate which would be applicable to it under Part I (if this Part did not apply to it),

this Part does not apply to it (so that that rate is applicable to it).

(2) In sub-paragraph (1)“used partly for private purposes” means used partly otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business.