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DEPARTMENT OF THE ENVIRONMENT, TRANSPORT AND THE REGIONS

CLAUSE 10:  RATES OF DUTY FOR VEHICLES USED FOR EXCEPTIONAL LOADS

SUMMARY

1.         This clause provides for changes to Vehicle Excise Duty rates for goods vehicles used for moving unusually large or heavy indivisible loads.  It comes into effect on 1 December 2001.

DETAILS OF THE CLAUSE

2.         Subsection (1) indicates that this clause amends Part VI of Schedule 1 to the Vehicle Excise and Registration Act 1994.

3.         Subsection (2) amends the rate of duty for vehicles without Reduced Pollution Certificates from £5170 to £2585.

4.         Subsection (3) amends the rate of duty for vehicles with Reduced Pollution Certificates from £4170 to £2085

5.         Subsection (4) provides that this clause will have effect for licences issued from 1 December 2001.