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Legislation
Finance Act 2026

Crossheading Taxes relating to vehicles

  • Section 92 Vehicle excise duty for light passenger or light goods vehicles etc
  • Section 93 Vehicle excise duty for rigid goods vehicles without trailers and tractive units
  • Section 94 Vehicle excise duty for rigid goods vehicles with trailers
  • Section 95 Vehicle excise duty for vehicles with exceptional loads etc
  • Section 96 Vehicle excise duty for haulage vehicles other than showman’s vehicles
  • Section 97 Vehicle excise duty: expensive car supplement
  • Section 98 Rates of HGV road user levy
  • Section 99 Rates of air passenger duty
  1. Taxes relating to vehicles
  2. Vehicle excise duty for vehicles with exceptional loads etc

Section 95 | Vehicle excise duty for vehicles with exceptional loads etc

From legislation.gov.uk

(1)In—

(a)paragraph 6(2A)(a) of Schedule 1 to VERA 1994 (vehicles with exceptional loads),

(b)paragraph 9(3) of that Schedule (rigid goods vehicle which has weight exceeding 44,000 kg and is not an island goods vehicle), and

(c)paragraph 11(3) of that Schedule (tractive unit vehicle which has weight exceeding 44,000 kg and is not an island goods vehicle),

for “£1,643” substitute “£1,703”.

(2)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.

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