Vehicle Excise and Registration Act 1994 schedule 1 paragraph 18

Meaning of "island goods vehicle"

Paragraph 18 of Schedule 1 defines what qualifies as an "island goods vehicle" for vehicle excise duty purposes, including the limited circumstances in which such a vehicle may use mainland roads.

  • An island goods vehicle is a goods vehicle kept for use wholly or partly on the roads of one or more designated small islands and not normally used on mainland roads.
  • Limited mainland road use is permitted where the vehicle travels no more than five kilometres from a landing place to loading or unloading premises, having arrived by sea from a small island.
  • Mainland road use is also permitted where the vehicle has a revenue weight of no more than 17,000 kilograms, is normally based on a small island, and only makes journeys beginning or ending at that base.
  • A small island is one designated by the Secretary of State, with an area of 230,000 hectares or less, from which road vehicles cannot be driven to the mainland under their own power due to the absence of any bridge, causeway, tunnel, ford or other connection.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.