Vehicle Excise and Registration Act 1994 section 17

Other exceptions from charge at higher rate

Section 17 sets out certain circumstances in which a vehicle that is used differently from its licensed description will not trigger a higher rate of vehicle excise duty.

• A higher rate of duty only applies if the vehicle, as actually used, meets all the conditions that would classify it as a higher-rated type of vehicle.
• A goods vehicle taxed under Part VIII of Schedule 1 does not attract a higher duty rate simply because it also carries employees of the goods owner free of charge as part of their employment.
• Most of the original exceptions in this section (subsections 3 to 7) have been repealed by the Finance Act 1995 and are no longer in force.
• These exceptions do not apply where the higher rate charge arises because the vehicle has been used in breach of a condition imposed under paragraph 13(2) of Schedule 1, which relates to reduced plated weight conditions.