<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8" NumberOfProvisions="1023" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/1996/8/section/16</dc:identifier><dc:title>Finance Act 1996</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1996-04-29</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-15</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-03-18</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1996/8/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1996/8" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1996/8/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1996/8/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1996/8/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1996/8/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/1996-04-29" title="1996-04-29"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/1996-04-29" title="1996-04-29"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1996/8/section/16/2001-04-01" title="2001-04-01"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1996/8" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1996/8/section/15" title="Provision; Section 15"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1996/8/section/15" title="Provision; Section 15"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1996/8/section/17" title="Provision; Section 17"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1996/8/section/17" title="Provision; Section 17"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1996"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="1996-04-29"/><ukm:ISBN Value="0105408964"/><ukm:UnappliedEffects><ukm:UnappliedEffect Row="1312" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2005/22" Type="repealed" AffectingYear="2005" AffectingProvisions="Sch. 6 para. 9(1)(b) Sch. 11 Pt. 2(6)" AffectedProvisions="Sch. 26 para. 16" AffectedYear="1996" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-248a1fd14d4b51331fd978fae163f390" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1996/8" Modified="2021-12-21T20:16:58Z" AffectedNumber="8" AffectingNumber="22" Notes="This amendment not applied to legislation.gov.uk. Sch. 6 para. 9 repealed (1.4.2009, with effect in accordance with s. 1329(1) of the amending Act) by 2009 c. 4, s. 1329(1), Sch. 1 para. 673(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Pt. 8 para. 64)" URI="http://www.legislation.gov.uk/id/effect/key-248a1fd14d4b51331fd978fae163f390" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Finance Act 1996</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-26" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/26">Sch. 26 </ukm:Section><ukm:Section Ref="schedule-26-paragraph-16" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/26/paragraph/16" FoundRef="schedule-26">para. 16</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2005</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-9-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6/paragraph/9/1/b">para. 9(1)(b)</ukm:Section> <ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/11">Sch. 11 </ukm:Section><ukm:Section Ref="schedule-11-part-2-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/11/part/2/6" FoundRef="schedule-11-part-2">Pt. 2(6)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-9-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/22/schedule/6/paragraph/9/2">para. 9(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
					<ukm:Alternatives>
      <ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1996/8/pdfs/ukpga_19960008_en.pdf" Title="Print Version"/>
   </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="1109"/>
									<ukm:BodyParagraphs Value="265"/>
									<ukm:ScheduleParagraphs Value="844"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="2"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/body" NumberOfProvisions="265" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/I" NumberOfProvisions="34" id="part-I" RestrictExtent="E+W+S+N.I." RestrictStartDate="2008-04-01"><Number>Part I</Number><Title> Excise Duties</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/part/I/crossheading/vehicle-excise-duty" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/part/I/crossheading/vehicle-excise-duty" NumberOfProvisions="15" RestrictExtent="E+W+S+N.I." RestrictStartDate="1996-04-29" id="part-I-crossheading-vehicle-excise-duty"><Title> Vehicle excise duty</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2001-04-01"><Title> Steam powered vehicles <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16" id="section-16"><Pnumber>16</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/1" id="section-16-1"><Pnumber>1</Pnumber><P2para><Text>In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty), after paragraph 4E there shall be inserted the following paragraph—</Text><BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default"><P1group Layout="below"><Title/><P1><Pnumber>4EE</Pnumber><P1para><Text>A steam powered vehicle is a special concessionary vehicle.</Text></P1para></P1></P1group></BlockAmendment></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/2" id="section-16-2"><Pnumber>2</Pnumber><P2para><Text>In paragraph 3 of that Schedule (buses), in sub-paragraph (2)(b) (vehicles which are not buses), after “excepted vehicle” there shall be inserted <InlineAmendment>“
                    or a special concessionary vehicle
                  ”</InlineAmendment>.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/3" id="section-16-3"><Pnumber>3</Pnumber><P2para><Text>In paragraph 4(2) of that Schedule (meaning of “special vehicle”), for “and is” there shall be substituted <InlineAmendment>“
                    which is not a special concessionary vehicle and which is
                  ”</InlineAmendment>.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/4" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/4" id="section-16-4"><Pnumber>4</Pnumber><P2para><Text>In paragraph 5 of that Schedule (recovery vehicles), after sub-paragraph (5) there shall be inserted the following sub-paragraph—</Text><BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default"><P2><Pnumber>5A</Pnumber><P2para><Text>A vehicle is not a recovery vehicle if it is a special concessionary vehicle.</Text></P2para></P2></BlockAmendment></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/5" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/5" id="section-16-5"><Pnumber>5</Pnumber><P2para><Text>In paragraph 6(1) of that Schedule (vehicles used for exceptional loads), after paragraph (b) there shall be inserted—</Text><BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default"><Para><Text>and which is not a special concessionary vehicle.</Text></Para></BlockAmendment></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/6" id="section-16-6"><Pnumber><CommentaryRef Ref="c14609631"/>6</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/7" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/7" id="section-16-7"><Pnumber><CommentaryRef Ref="c14609631"/>7</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1996/8/section/16/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/8" id="section-16-8"><Pnumber>8</Pnumber><P2para><Text>This section applies in relation to licences taken out after 28th November 1995.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c14609631" Type="F"><Para><Text><CitationSubRef id="c00038" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/6/7" SectionRef="section-16-6-7">S. 16(6)(7)</CitationSubRef> repealed (1.4.2001) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00039" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>, <CitationSubRef id="c00040" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/110" CitationRef="c00039" SectionRef="section-110">s. 110</CitationSubRef>, <CitationSubRef id="c00041" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/33/part/1/3" Operative="true" CitationRef="c00039" SectionRef="schedule-33-part-1-3">Sch. 33 Pt. 1(3)</CitationSubRef>, Note 2</Text></Para></Commentary></Commentaries></Legislation>