Vehicle Excise and Registration Act 1994 section 39

Relevant higher rate of duty for purposes of section 38

Section 39 explains how to determine the correct higher rate of vehicle excise duty that should have been paid when a vehicle keeper has committed an offence by not paying the proper amount of duty.

• Where a vehicle's revenue weight has increased since the licence was taken out, the higher rate is whatever would have applied at the heavier weight.
• Where a tractive unit licensed for use with semi-trailers having a minimum number of axles is used with a semi-trailer having fewer axles, the higher rate is the one that matches that actual use.
• Where a licence was taken out at a reduced rate based on a lower plated weight and the vehicle is then used in breach of the conditions attached to that concession, the higher rate is whatever would have applied at the vehicle's full revenue weight.
• In any other case, the higher rate is the rate that would have applied had the licence correctly reflected either the vehicle's actual revenue weight or its actual condition, manner, or purpose of use at the time of the offence.