The Road Vehicles (Construction and Use) (Amendment) Regulations 2014
These Regulations amend regulation 80 of the Road Vehicles (Construction and Use) Regulations 1986 in order to comply with restrictions placed on the level of Vehicle Excise Duty (“VED”) on heavy goods vehicles by Directive 1999/62/EC (OJ L187, 20.7.1997, p. 42). The Directive sets minimum amounts of VED for vehicles according to their weight in bands, but a historical difference in the way that the band limits for VED are set in the Directive and in the UK has created a difficulty for vehicles falling on a band limit. The band limits in Annex I of the Directive start at “not less than” a specified weight and end at “less than” a greater specified weight, as opposed to band limits in the UK, which start at “not over” a specified weight and end at “not over” a greater specified weight.