HC Deb 05 December 1995 vol 268 cc252-3

Resolved,

That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 shall be amended as mentioned in paragraphs (2) to (8) of this Resolution.

(2) In paragraph 4(2), immediately before paragraph (c) there shall be inserted the following paragraph—

"(bb) a vehicle falling within sub-paragraph (2A) or (2B),".

(3) After sub-paragraph (2) of paragraph 4 there shall be inserted the following sub-paragraphs—

"(2A) A vehicle falls within this sub-paragraph if—

  1. (a) it is designed or adapted for use for the conveyance of goods or burden of any description; but
  2. (b) it is not so used or is not so used for hire or reward or for or in connection with a trade or business.

(2B) A vehicle falls within this sub-paragraph if—

(a) it is designed or adapted for use with a semi-trailer attached; but

(b) it is not so used or, if it is so used, the semi-trailer is not used for the conveyance of goods or burden of any description."

(4) In paragraph 16(1), paragraph (b), and the word "or" immediately preceding it, shall be omitted.

(5) In paragraph 9(2), after paragraph (b) there shall be inserted "and

(c) to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,".

(6) In paragraph 10(1), after "exceeding 12,000 kilograms" there shall be inserted ", which does not fall within paragraph 9(2)(b) or (c)".

(7) In paragraph 11(2), after paragraph (b) there shall be inserted "and

(c) to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,".

(8) After paragraph 18 there shall be inserted the following paragraph—

19.—(1) In this Part "driving test" means any test of competence to drive mentioned in section 89(1) of the Road Traffic Act 1988.

(2) For the purposes of this Part a vehicle or a semi-trailer is used loaded if the vehicle or, as the case may be, the semi-trailer is used for the conveyance of goods or burden of any description."

(9) In section 7 of the Vehicle Excise and Registration Act 1994, in subsection (2)—

  1. (a) after "goods vehicle" there shall be inserted "or a special vehicle"; and
  2. (b) after "goods vehicles" there shall be inserted "or, as the case may be, special vehicles".

(10) After subsection (7) of that section there shall be inserted the following subsection—

"(8) In this section "special vehicle" has the same meaning as in paragraph 4 of Schedule 1."

(11) Subject to paragraph (13) of this Resolution, paragraphs (1) to (8) of this Resolution apply in relation to licences taken out after 28th November 1995.

(12) Paragraph (13) of this Resolution applies where a vehicle licence is taken out—

  1. (a) on or before 28th November 1995, and
  2. (b) at the rate applicable (at the time it is taken out) under Schedule 1 to the Vehicle Excise and Registration Act 1994.

(13) While the licence is in force duty shall not, by virtue of this Resolution, become chargeable under section 15 of that Act.

(14) Paragraphs (9) and (10) of this Resolution apply in relation to applications made after 28th November 1995.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.