Search Legislation

Vehicle Excise and Registration Act 1994

Status:

This is the original version (as it was originally enacted).

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

(1)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 a plated train weight (or, in Northern Ireland, a relevant maximum train 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 a plated train weight (or, in Northern Ireland, a relevant maximum train 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 a plated train weight (or, in Northern Ireland, a relevant maximum train 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).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources