Vehicles (Excise) Act 1971

Section 38.

SCHEDULE 6Provisions as to the Computation of the Unladen Weight of Vehicles

1Subject to the provisions of this Schedule, the unladen weight of any mechanically propelled vehicle shall, for the purposes of this Act, be taken to be the weight of the vehicle inclusive of the body and all parts (the heavier being taken where alternative bodies or parts are used) which are necessary to or ordinarily used with the vehicle when working on a road but exclusive of the weight of water, fuel or accumulators used for the purpose of the supply of power for die propulsion of the vehicle, and of loose tools and loose equipment.

2(1)This paragraph applies to any vehicle having a body constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein which is from time to time actually used for that purpose in the ordinary course of business.

(2)The unladen weight of a vehicle to which this paragraph applies shall for the purposes of this Act be taken exclusive of the weight of any such body and, where alternative bodies are used, any such body shall be disregarded for the purposes of this Schedule.

(3)If any question arises whether a body is from time to time actually used for the purpose mentioned in sub-paragraph (1) above in the ordinary course of business, the body shall be deemed not to be so used until the contrary is shown.

3(1)In computing for the purposes of Schedule 4 to this Act the unladen weight of a goods vehicle, there shall be included the weight of any receptacle, being an additional body, placed on the vehicle for the purpose of the carriage of goods or burden of any description, if any goods or burden are loaded into, carried in and unloaded from the receptacle without the receptacle being removed from the vehicle:

Provided that the weight of a receptacle shall not be included in the unladen weight of a goods vehicle by virtue of this sub-paragraph—

(a)unless the receptacle is placed on the vehicle by or on behalf of the person in whose name the vehicle is registered under this Act; or

(b)if the receptacle is constructed or adapted for the purpose of being lifted on or off the vehicle with goods or burden contained therein and is from time to time actually used for that purpose in the ordinary course of business ; or

(c)if the receptacle is specially constructed or specially adapted for carrying livestock and is used solely for that purpose.

(2)If any question arises whether any receptacle is from time to time actually used for the purpose mentioned in paragraph (b) of the proviso to sub-paragraph (1) above in the ordinary course of business, the receptacle shall be deemed not to be so used until the contrary is shown.

(3)For the purposes of paragraph (c) of the said proviso a receptacle shall not be deemed to be used otherwise than solely for carrying livestock by reason that, on a journey the main purpose of which is the carrying of livestock or on the way to the loading point or while returning from the discharging point on such a journey, the vehicle is used for carrying agricultural produce or agricultural requisites.

4For the purposes of Schedules 3 and 4 to this Act the unladen weight of a mechanically propelled vehicle shall not be taken to include the weight of a contrivance attached thereto, being a contrivance designed or adapted for the purpose of enabling the vehicle to tow or be towed:

Provided that in computing the unladen weight of a vehicle there shall not, by virtue of this paragraph, be excluded the weight of a contrivance attached to the rear of a vehicle chargeable with duty by virtue of Schedule 3 to this Act or of a vehicle which is chargeable with duty by virtue of Schedule 4 to this Act and is used for drawing a trailer, or, in any event an amount exceeding—

(a)where a contrivance, the weight of which falls to be excluded, is attached to one end only of the vehicle, one hundredweight ;

(b)where such a contrivance is attached to each end of the vehicle, two hundredweight.

5In computing for the purposes of Schedule 4 to this Act the unladen weight of a goods vehicle which carries a container for holding gas for the propulsion of the vehicle, or plant for producing such gas, the unladen weight of the vehicle shall be reduced—

(a)where the unladen weight exceeds twelve hundredweight but does not exceed three tons, by half a ton ;

(b)where the unladen weight exceeds three tons but does not exceed six tons, by three quarters of a ton ;

(c)where the unladen weight exceeds six tons, by one ton.