Vehicle Excise and Registration Act 1994 section 16

Exceptions

Section 16 of Schedule 1 identifies which vehicles are excluded from the vehicle excise duty rules set out in Part I of the Schedule, and clarifies when goods vehicles remain within scope.

• Part I of Schedule 1 does not apply to vehicles that fall under Parts II, IV, V or VII of the Schedule, as those Parts contain their own separate duty rules.
• If a vehicle is already covered by one of those other Parts, the general rules in Part I are disapplied to avoid duplication.
• Goods vehicles (as defined in paragraph 6) are only subject to Part I if they are actually used on a public road.
• Even where a goods vehicle is used on a public road, Part I will not apply if the use falls within the specific type of use described in paragraph 6(2), which provides its own treatment.