Vehicle Excise and Registration Act 1994 section 11C

Reduced vehicle excise duty for certain heavy tractive units

Section 11C provides a reduced annual vehicle excise duty rate of £10 for certain heavy tractive units that were already lawfully in use on public roads before 21 March 2000 and which meet specific weight and axle requirements.

• This provision applies only to tractive units with a revenue weight over 41,000 kg but not exceeding 44,000 kg, which have three or more axles and are used exclusively to haul semi-trailers also having three or more axles.
• The tractive unit must be of a type that could lawfully have been used on a public road immediately before 21 March 2000 and must have complied with the road-use requirements in force at that date.
• The annual rate of vehicle excise duty for a qualifying tractive unit is just £10, representing a significantly reduced rate compared with the standard duty for vehicles of this weight.
• This concessionary rate was introduced by the Finance Act 2000 and has been amended by subsequent Finance Acts, most recently the Finance Act 2014, which simplified the rate structure by removing a previously separate rate category.