Vehicle Excise and Registration Act 1994 Schedule 3 Paragraph 16

Amendments to the Hydrocarbon Oil Duties Act 1979

Paragraph 16 of Schedule 3 updates references in the Hydrocarbon Oil Duties Act 1979 to align them with the Vehicle Excise and Registration Act 1994, ensuring that certain vehicle exemptions from excise duty and the treatment of trade licence certificates remain consistent under the new legislation.

• References to "vehicle excise licence" in the Hydrocarbon Oil Duties Act 1979 are replaced with references to a licence under the Vehicle Excise and Registration Act 1994.
• The categories of vehicles exempt from vehicle excise duty that qualify for favourable treatment under the hydrocarbon oil duties rules are updated to include road construction vehicles, road rollers, snow ploughs, gritting vehicles, and vehicles used for short journeys between different parts of a person's land.
• Vehicles taxed at the special machines rate under Part IV of Schedule 1 to the 1994 Act are also brought within the scope of the relevant hydrocarbon oil duties provisions.
• A vehicle holding a certificate or document in the form of a licence issued under trade licence regulations is to be treated as if it holds a full vehicle excise licence for the purposes of the hydrocarbon oil duties rules.