Vehicle Excise and Registration Act 1994 Schedule 1 Paragraph 6

Vehicle excise duty for vehicles carrying exceptional loads

Schedule 1, Paragraph 6 sets out the vehicle excise duty rate applicable to certain heavy vehicles used for carrying or towing exceptional loads, and defines what constitutes an exceptional load.

• This paragraph applies to heavy motor cars carrying exceptional loads, and to heavy locomotives, light locomotives, or motor tractors used to tow trailers carrying exceptional loads, provided the vehicle is not a special concessionary vehicle.
• To qualify under this paragraph, the use of the vehicle for exceptional loads must be authorised under section 44 of the Road Traffic Act 1988 or the equivalent Northern Ireland provision.
• The annual vehicle excise duty rate for qualifying vehicles is £1,643.
• An exceptional load is one that, because of its dimensions or weight, cannot be carried by a vehicle or vehicle-and-trailer combination that meets standard road traffic regulations — in the case of weight, this means the load cannot be carried by a compliant combination with a total laden weight of 41,000 kilograms or less.