Vehicle Excise and Registration Act 1994 schedule 1 paragraph 17

Meaning of "trailer"

Paragraph 17 of Schedule 1 defines what is excluded from the meaning of "trailer" for the purposes of vehicle excise duty on goods vehicles.

• The definition of "trailer" in the goods vehicles part of the vehicle excise duty schedule specifically excludes certain items.
• A gritting appliance — one built and used solely to spread loose gritting material on roads — is not treated as a trailer.
• A snow plough is also excluded from the definition of trailer.
• These exclusions mean that towing a gritter or snow plough does not affect a vehicle's excise duty classification or rate as a goods vehicle with a trailer.