Vehicle Excise and Registration Act 1994 schedule 1 paragraph 5

Vehicle excise duty rates for recovery vehicles

Schedule 1 paragraph 5 sets out the annual vehicle excise duty rates applicable to recovery vehicles and defines what qualifies as a recovery vehicle for duty purposes.

• Recovery vehicles with a revenue weight between 3,500 kg and 25,000 kg pay the basic goods vehicle rate (the rate for a rigid goods vehicle in column 3 of the paragraph 9 table with a revenue weight between 3,500 kg and 7,500 kg).
• Recovery vehicles with a revenue weight exceeding 25,000 kg pay 250% of the basic goods vehicle rate, with the resulting figure rounded to the nearest £10 (or rounded up by £5 if the remainder on dividing by ten is exactly £5).
• A recovery vehicle is one constructed or permanently adapted primarily for lifting, towing or transporting disabled vehicles, and it loses that status if used for any other purpose beyond the limited permitted activities.
• Permitted incidental activities include carrying the driver, passengers and goods from the disabled vehicle, carrying fuel and tools for the recovery equipment, and any additional purposes prescribed by the Secretary of State.