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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 haulage vehicles other than showman’s vehicles

Section 96 | Vehicle excise duty for haulage vehicles other than showman’s vehicles

From legislation.gov.uk

(1)In paragraph 7(3A) of Schedule 1 to VERA 1994 (which specifies the rate applicable to haulage vehicles other than showman’s vehicles), for £365” substitute “£380”.

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

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