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Legislation
Finance Act 2014

Crossheading Vehicle excise duty

  • Section 81 VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
  • Section 82 VED rates: rigid goods vehicle with trailers
  • Section 83 VED rates: use for exceptional loads, rigid goods vehicles and tractive units
  • Section 84 VED: extension of old vehicles exemption from 1 April 2014
  • Section 85 VED: extension of old vehicles exemption from 1 April 2015
  • Section 86 Abolition of reduced VED rates for meeting reduced pollution requirements
  • Section 87 Six month licence: tractive units
  • Section 88 Vehicles subject to HGV road user levy: amount of 6 month licence
  • Section 89 Payment of vehicle excise duty by direct debit
  • Section 90 Definition of “revenue weight”
  • Section 91 Vehicle excise and registration: other provisions
  1. Vehicle excise duty
  2. Six month licence: tractive units

Section 87 | Six month licence: tractive units

From legislation.gov.uk

(1)In section 3 of VERA 1994 (duration of licences), for subsection (2) substitute—

(2)A vehicle licence may be taken out for a vehicle for a period of six months running from the beginning of the month in which the licence first has effect if—

(a)the annual rate of vehicle excise duty in respect of the vehicle exceeds £50, or

(b)the vehicle is one to which the annual rate of vehicle excise duty specified in paragraph 11C(2)(a) of Schedule 1 applies (tractive units: special cases).

(2)The amendment made by this section has effect in relation to licences taken out on or after 1 April 2014.

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