What did section 16 of the Vehicle Excise and Registration Act 1994 originally provide?

Section 16 originally set out circumstances in which tractive units — motor vehicles designed primarily to haul semi-trailers — could be exempt from higher rates of vehicle excise duty. The exceptions depended on factors such as vehicle weight and axle configuration, providing relief from the higher duty charge.

Why was section 16 of the Vehicle Excise and Registration Act 1994 repealed?

Section 16 was repealed in its entirety by the Finance Act 2003, specifically through section 16(2) and section 216, together with Schedule 43 Part 1(4). Since the repeal, no operative provisions remain within section 16, and it is now blank on the statute book of the United Kingdom.

Where can current vehicle excise duty rules for tractive units be found after the repeal of section 16?

Following the repeal of section 16, the applicable duty rates and any available concessions for tractive units are governed by other provisions of the Vehicle Excise and Registration Act 1994 and subsequent amending legislation. Section 16 itself no longer has any legal effect in the United Kingdom.

What should a haulage company do if it previously relied on section 16 for a duty exception on a tractive unit?

A haulage company that previously relied on section 16 must now determine the correct duty rate for its tractive unit under the remaining provisions of the Vehicle Excise and Registration Act 1994, without reference to section 16. The exception claimed under that section is no longer available following its repeal.

Vehicle Excise and Registration Act 1994 section 16

Exceptions from charge at higher rate in case of tractive units

Section 16 previously provided exceptions from the higher rate of vehicle excise duty for tractive units but has been repealed in its entirety.

Section 16 originally set out circumstances in which tractive units (vehicles designed to tow trailers) could be exempt from higher rates of vehicle excise duty.
The entire section was repealed by the Finance Act 2003, section 16(2) and section 216, Schedule 43 Part 1(4).
As a result, no operative provisions remain within this section — it is now blank on the statute book.
Any current rules on duty rates for tractive units are found elsewhere in the Vehicle Excise and Registration Act 1994 and related legislation as amended.

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