Vehicle Excise and Registration Act 1994 schedule 1 paragraph 14

Vehicles carrying machines or devices

Paragraph 14 of Schedule 1 deals with how vehicle excise duty is calculated for vehicles that are built or adapted to carry a machine or device, by treating the machine or device as part of the vehicle's burden.

• Applies to vehicles constructed or adapted specifically to convey a machine or device
• The vehicle must not carry any other load apart from articles used in connection with that machine or device
• The machine or device is treated as burden (i.e. payload) for the purpose of determining the applicable duty rate
• This treatment applies even if the machine or device is permanently built in as part of the vehicle