Vehicle Excise and Registration Act 1994 section 1H

Light goods vehicles — which vehicles fall within the graduated VED regime

Section 1H defines which light goods vehicles are subject to the graduated vehicle excise duty (VED) regime under this part of Schedule 1, based on their registration date, type approval status, and maximum mass.

• The graduated VED regime applies to light goods vehicles first registered on or after 1 March 2001, whether registered in the UK or abroad, provided they hold an EC certificate of conformity or UK approval certificate classifying them as light goods vehicles.
• A light goods vehicle for these purposes is one falling within Category N1 — meaning it is designed and constructed primarily for the carriage of goods and has a maximum mass not exceeding 3.5 tonnes — under the relevant EU directive or regulation.
• Once a vehicle qualifies under this regime at the point of first registration, any subsequent modification to the vehicle does not change its status — it remains within the graduated VED regime regardless of later alterations.
• The terms "EC certificate of conformity" and "UK approval certificate" carry the same meanings as defined elsewhere in Schedule 1 (Part IA), and relate to the official type approval documentation issued for the vehicle.