Vehicle Excise and Registration Act 1994 section 15A

Exception for tractive units from charge at higher rate

Section 15A provides an exception that protects operators of tractive units from being charged a higher rate of vehicle excise duty when they tow semi-trailers with fewer axles than the minimum number specified on their vehicle licence, provided a weight-based condition is met.

• When a vehicle licence is taken out for a tractive unit at a duty rate based on use with semi-trailers having a specified minimum number of axles, a potential higher duty charge can arise if the unit is used with a semi-trailer that has fewer axles than that minimum.
• However, the higher rate of duty does not become chargeable solely because the tractive unit is used with a semi-trailer with fewer axles than the minimum stated on the licence, provided a specific weight condition is satisfied.
• The weight condition requires that the duty rate already paid must be equal to or greater than the rate that would have applied if the tractive unit's revenue weight had been equal to the actual laden weight of the combined articulated vehicle (tractive unit plus semi-trailer) at the time of use.
• In practical terms, this means operators are protected from an additional duty charge where their existing licence already covers the actual weight of the vehicle combination on the road, even though the semi-trailer has fewer axles than originally anticipated.