Vehicle Excise and Registration Act 1994 section 20

Combined road-rail transport of goods

Section 20 provides for a rebate of vehicle excise duty when goods vehicles use combined road and rail transport between EU member states, with part of the rail journey taking place in the United Kingdom.

• A duty rebate is available when a licensed goods vehicle carrying goods between member states is transported by rail for the main leg of the journey, using the nearest suitable rail loading and unloading stations.
• The vehicle licence holder can claim a rebate from the Secretary of State, calculated using a method set out in regulations.
• The rebate applies to goods vehicles taxed under the heavy goods vehicle rates (Part VIII of Schedule 1 to the Act), including vehicles that would fall into that category but for special provisions under Part VI of that Schedule.
• The Secretary of State has the power to make regulations setting out the timing, method, and evidence requirements for making a rebate claim.