Vehicle Excise and Registration Act 1994 schedule 1 paragraph 7

Haulage vehicles

Schedule 1 paragraph 7 sets out the annual vehicle excise duty rates for haulage vehicles, distinguishing between showman's vehicles and other haulage vehicles.

• A haulage vehicle is one constructed and used on public roads solely for haulage, not for carrying any load other than what is necessary for its propulsion or equipment
• If the haulage vehicle is a showman's vehicle, it is taxed at the basic goods vehicle rate — the rate for a rigid goods vehicle with a revenue weight between 3,500 kg and 7,500 kg
• All other haulage vehicles are subject to a flat annual rate of £365
• Vehicles that fall within other specific categories (Parts IV, V or VI of Schedule 1) are excluded from the haulage vehicle definition and taxed under those categories instead