Introductory Text

Part I Vehicle excise duty and licences

Main provisions

1. Duty and licences.
2. Annual rates of duty.
3. Duration of licences.
4. Amount of duty.
5. Exempt vehicles.
6. Collection etc. of duty.

Vehicle licences

7. Issue of vehicle licences.
7A. Supplement payable on vehicle ceasing to be appropriately covered
7B.Section 7A supplements: further provisions
7C.Recovery of section 7A supplements: Scotland
8. Vehicles removed into UK.
9. Temporary vehicle licences.
10. Transfer and surrender of vehicle licences.

Trade licences

11. Issue of trade licences.
12. Use of vehicles by holders of trade licences.
13. Trade licences: duration and amount of duty.
14. Trade licences: supplementary.

Additional duty, rebates etc.

15. Vehicles becoming chargeable to duty at higher rate.
15A.Exception for tractive units from charge at higher rate
16. Exceptions from charge at higher rate in case of tractive units.
17. Other exceptions from charge at higher rate.
18. Vehicles for export becoming liable to VAT.
19. Surrender of licences.
19A. Payment for licences by cheque.
19B. Issue of licences before payment of duty.
19C.Fee for payment of duty by credit card
20. Combined road-rail transport of goods.

Part II Registration of vehicles

Registration

21. Registration of vehicles.
22. Registration regulations.
22ZA. Nil licences for vehicles for disabled persons: information
22A. Vehicle identity checks

Registration marks

23. Registration marks.
24. Assignment of registration marks by motor dealers.
25. Charge on request for registration mark.
26. Retention of registration mark pending transfer.
27. Sale of rights to particular registration marks.

Registration plates
27A. Registration plates

Marking
28. Marking of engines and bodies.

Power of constables etc. to require production of documents
28A.Power of constables etc. to require production of registration documents

Part III Offences

Offence of using or keeping unlicensed vehicle

29. Penalty for using or keeping unlicensed vehicle.
30. Additional liability for keeper of unlicensed vehicle.
31. Relevant period for purposes of section 30.

Offence of being registered keeper of unlicensed vehicle

31A. Offence by registered keeper where vehicle unlicensed
31B. Exceptions to section 31A
31C. Penalties for offences under section 31A

Offences under sections 29 and 31A: supplementary

32. Sections 29 to 31C: supplementary.
32A. Immobilisation, removal and disposal of vehicles.

Other offences relating to licences

33. Not exhibiting licence.
34. Trade licences: penalties.
35. Failure to return licence.
35A. Dishonoured cheques.
36. Dishonoured cheques: additional liability.

Offence of not paying duty chargeable at higher rate

37. Penalty for not paying duty chargeable at higher rate.
38. Additional liability for keeper of vehicle chargeable at higher rate.
39. Relevant higher rate of duty for purposes of section 38.
40. Relevant period for purposes of section 38.
41. Sections 37 to 40: supplementary.

Offences relating to registration marks

42. Not fixing registration mark.
43. Obscured registration mark.

Other offences

43A. Failure to have nil licence for exempt vehicle.
43B. Vehicle identity checks: impersonation of authorised examiners

Offence in respect of incorrectly registered vehicles

43C.Offence of using an incorrectly registered vehicle
44. Forgery and fraud.
45. False or misleading declarations and information.
46. Duty to give information.
46A. Duty to give information: offences under regulations.

Part IV Legal proceedings

Institution and conduct of proceedings

47. Proceedings in England and Wales or Northern Ireland.
48. Proceedings in Scotland.
49. Authorised persons.
50. Time-limit for recovery of underpayments and overpayments.

Evidence

51. Admissions.
51A. Admissions: offences under regulations.
52. Records.
53. Burden of proof.
54. Single witness sufficient in certain Scottish proceedings.
55. Guilty plea by absent accused.

Penalties etc.
56. Penalties and fines.

Part V Supplementary

Regulations and orders

57. Regulations.
58. Fees prescribed by regulations.
59. Regulations: offences.
60. Orders.

Interpretation

60A. Meaning of “revenue weight”.
61. Vehicle weights.
61A. Certificates etc. as to vehicle weight.
61B. Certificates as to reduced pollution.
62. Other definitions.

Other supplementary provisions

63. Consequential amendments.
64. Transitionals etc.
65. Repeals and revocations.
66. Commencement.
67. Extent.
68. Short title.

SCHEDULES

SCHEDULE 1
Annual rates of duty

Part I General
1.(1) Except in the case of a vehicle having an...

Part IA Light passenger vehicles: graduated rates of duty

Vehicles to which this Part applies
1A.(1) This Part of this Schedule applies to a vehicle...

Graduated rates of duty
1B.The annual rate of vehicle excise duty applicable to a...

The reduced rate
1C.(1) A vehicle qualifies for the reduced rate of duty...

The standard rate
1D.A vehicle is liable to the standard rate of duty...

The premium rate
1E.(1) A vehicle is liable to the premium rate of...

Meaning of “prescribed”
1F.In this Part of this Schedule “ prescribed ” means...

Meaning of “EC certificate of conformity” and “UK approval certificate”
1G.(1) References in this Part of this Schedule to an...

Part IB Light goods vehicles

Vehicles to which this Part applies
1H.(1) This Part of this Schedule applies to a vehicle...

Annual rate of duty

1J.The annual rate of vehicle excise duty applicable to a...
1K. For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “lower-emission van” if—
1L.In paragraph 1K— “ Type I test ” means a...

Part II Motorcycles
2.(1) The annual rate of vehicle excise duty applicable to...

Part III Buses
3.(1) The annual rate of vehicle excise duty applicable to...

Part IV SPECIAL VEHICLES
4.(1) The annual rate of vehicle excise duty applicable to...

Part IVA

4A.(1) The annual rate of vehicle excise duty applicable to...
4B.(1) A vehicle is a special concessionary vehicle if it...
4C.(1) A vehicle is a special concessionary vehicle if it...
4D.An agricultural engine is a special concessionary vehicle.
4E.A mowing machine is a special concessionary vehicle.
4EE.A steam powered vehicle is a special concessionary vehicle.
4F.(1) An electrically propelled vehicle other than a motorcycle (within...
4G.A vehicle is a special concessionary vehicle when it is—...
4H.A vehicle is a special concessionary vehicle if it is...

Part V Recovery vehicles
5.(1) The annual rate of vehicle excise duty applicable to...

Part VI Vehicles used for exceptional loads
6.(1) This paragraph applies to a vehicle which is—

Part VII Haulage vehicles
7.(1) The annual rate of vehicle excise duty applicable to...

Part VIII Goods vehicles

Basic rate
8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight

9.(1) Subject to sub-paragraphs (2) and (3),the annual rate of...
9A.(1) This paragraph applies to a rigid goods vehicle which—...
9B.That table is as follows— Revenue weight of vehicle Rate...
10.(1) The annual rate of vehicle excise duty applicable, in...

Tractive units exceeding 7,500 kilograms train weight

11.(1) Subject to sub-paragraphs (2) and (3),and paragraph 11Cthe annual...
11A.(1) This paragraph applies to a tractive unit which—
11B.That table is as follows— Revenue weight of tractive unit...
11C.(1) This paragraph applies to a tractive unit that—

Farmers’ goods vehicles and showmen’s goods vehicles
12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Vehicles with reduced plated weights
13.(1) The Secretary of State may by regulations provide that,...

Vehicles for conveying machines
14.A vehicle which— (a) is constructed or adapted for use...

Goods vehicles used partly for private purposes
15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exceptions
16.(1) This Part does not apply to—

Meaning of “trailer”
17.(1) In this Part “trailer” does not include—

Meaning of “island goods vehicle”
18.(1) In this Part “ island goods vehicle ” means...

Other expressions
19.(1) In this Part “ driving test ” means any...

SCHEDULE 2
Exempt vehicles

Electrically propelled vehicles
1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Old vehicles
1A.(1) Subject to sub-paragraph (2), a vehicle is an exempt...

Trams
2.A vehicle used on tram lines is an exempt vehicle....

Electrically assisted pedal cycles
2A.(1) An electrically assisted pedal cycle is an exempt vehicle....

Vehicles not for carriage
3.A vehicle which is not constructed or adapted for use,...

Police vehicles
3A.A vehicle is an exempt vehicle when it is being...

Fire engines etc.

4.(1) A fire engine is an exempt vehicle.
5.A vehicle which is kept by a fire and rescue...

Ambulances and health service vehicles

6.(1) An ambulance is an exempt vehicle.
7.A vehicle is an exempt vehicle when it is being...
8.A vehicle which is made available by the Secretary of...
9.(1) A veterinary ambulance is an exempt vehicle.

Mine rescue vehicles etc.
10.A vehicle used solely— (a) as a mine rescue vehicle,...

Lifeboat vehicles
11.A vehicle used or kept on a road for no...

Road construction and maintenance vehicles

12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.A road roller is an exempt vehicle.
14.A vehicle is an exempt vehicle when it is—
15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Vehicles for disabled people

18.A vehicle (including a cycle with an attachment for propulsion...
19.(1) A vehicle is an exempt vehicle when it is...
20.(1) A vehicle (other than an ambulance within the meaning...

Vehicles used between different parts of land

20A.A vehicle is an exempt vehicle if—
20B.Tractors
20C.Light agricultural vehicles
20D.Agricultural engines
20E.Mowing machines
20F.Steam powered vehicles
20G.Electrically propelled vehicles
20H.Snow ploughs
20J.Gritters

Vehicles used for short journeys between different parts of person’s land
21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Vehicle testing etc.
22.(1) A vehicle is an exempt vehicle when it is...

Vehicles for export
23.(1) A vehicle is an exempt vehicle if—

Vehicles imported by members of foreign armed forces etc.
24.The Secretary of State may by regulations provide that, in...

Light passenger vehicles with low CO2 emissions
25.A vehicle is an exempt vehicle if—

SCHEDULE 2A

Immobilisation
1.(1) The Secretary of State may make regulations under this...

Offences connected with immobilisation
2.(1) The regulations may provide that a person contravening provision...

Removal and disposal of vehicles
3.(1) The regulations may make provision with respect to any...

Offences as to securing possession of vehicles
4.(1) The regulations may provide that where—

Payment of sum where licence not produced
5.(1) The regulations may make provision as regards a case...

Offences relating to vouchers
6.(1) The regulations may provide that— (a) a person is...

Vouchers: general
7.Without prejudice to anything in paragraphs 5(4) and 6 the...

Disputes
8.The regulations may make provision about the proceedings to be...

Authorised persons
9.As regards anything falling to be done under the regulations...

Application of provisions
10.(1) The regulations may provide that they shall only apply...

Interpretation

11.(1) The regulations may make provision as to the meaning...
12.(1) The regulations may make provision as to the meaning...
13.In this Schedule— (a) references to an immobilisation device are...

SCHEDULE 3
Consequential amendments

The Scrap Metal Dealers Act 1964 (c. 69)
1.In section 9(6) of the Scrap Metal Dealers Act 1964,...

The Finance Act 1966 (c. 18)
2.In section 2(13)(a) of the Finance Act 1966—

The Wireless Telegraphy Act 1967 (c. 72)
3.In section 8 of the Wireless Telegraphy Act 1967—

The Port of London Act 1968 (c. xxxii)
4.In section 199(3) and (5) of the Port of London...

The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)
5.In section 7(4) of the Road Traffic (Foreign Vehicles) Act...

The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))
6.In Article 30(2)(c) of the Health and Personal Social Services...

The Control of Pollution Act 1974 (c. 40)
7.In section 73(1) of the Control of Pollution Act 1974,...

The International Road Haulage Permits Act 1975 (c. 46)
8.In section 1(6) of the International Road Haulage Permits Act...

The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)
9.In section 19(4) of the International Carriage of Perishable Foodstuffs...

The National Health Service Act 1977 (c. 49)
10.In sections 23(4) and 27(5) of, and paragraph 1(c) of...

The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))
11.In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland)...

The Refuse Disposal (Amenity) Act 1978 (c. 3)
12.In section 11(1) of the Refuse Disposal (Amenity) Act 1978,...

The National Health Service (Scotland) Act 1978 (c. 29)
13.In sections 15(3) and 16(2) of the National Health Service...

The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))
14.In Article 36(1) of the Pollution Control and Local Government...

The Customs and Excise Management Act 1979 (c. 2)
15.In section 102(3)(aa) of the Customs and Excise Management Act...

The Hydrocarbon Oil Duties Act 1979 (c. 5)
16.In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—...

The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))
17.(1) In Articles . . . 31D(3), . . .188(1)...

The Road Traffic Regulation Act 1984 (c. 27)
18.(1) In sections 101(8) and 111(7) of the Road Traffic...

The Police and Criminal Evidence Act 1984 (c. 60)
19.In section 4(1)(a) of the Police and Criminal Evidence Act...

The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)
20.In section 1A(5) of the Sporting Events (Control of Alcohol...

The Finance Act 1986 (c. 41)
21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Income and Corporation Taxes Act 1988 (c. 1)
22.In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income...

The Dartford-Thurrock Crossing Act 1988 (c. 20)
23.In section 19 of the Dartford-Thurrock Crossing Act 1988—

The Road Traffic Act 1988 (c. 52)
24.(1) In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10)...

The Road Traffic Offenders Act 1988 (c. 53)
25.(1) In sections 71(9)(b), 85(5) and 89(2)(c) of the Road...

The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))
26.In Article 6(1)(a) of the Police and Criminal Evidence (Northern...

The Environmental Protection Act 1990 (c. 43)
27.In section 79(7) of the Environmental Protection Act 1990, in...

The New Roads and Street Works Act 1991 (c. 22)
28.In sections 13(2) and 36(2) of the New Roads and...

The Road Traffic Act 1991 (c. 40)
29.In sections 79(2)(a) and 82(3) of the Road Traffic Act...

The Criminal Justice Act 1991 (c. 53)
30.In section 24(4) of the Criminal Justice Act 1991, in...

The Severn Bridges Act 1992 (c. 3)
31.In section 8(5) of the Severn Bridges Act 1992, for...

The Finance Act 1994 (c. 9)
32.In section 17(4) of the Finance Act 1994, for the...

SCHEDULE 4
Transitionals etc

General transitionals and savings

1.The substitution of this Act for the provisions repealed or...
2.(1) Anything done, or having effect as done, (including the...
3.Any reference (express or implied) in this Act or any...
4.Any reference (express or implied) in any enactment, or in...
5.Paragraphs 1 to 4 have effect in place of section...

Preservation of old transitionals and savings
6.(1) The repeal by this Act of an enactment previously...

Exemption for disabled passengers
7.(1) Where— (a) a vehicle is suitable for use by...

Trade licences
8.(1) On and after such day as the Secretary of...

Combined road-rail transport of goods
9.Section 20 (and the references to it in sections 45(1)(b)...

Regulations about registration and licensing
10.Regulation 12(1) of the Road Vehicles (Registration and Licensing) Regulations...

Assignment of registration marks
11.The inclusion in this Act of subsection (2), and the...

SCHEDULE 5
Repeals and revocations

Part I Repeals
Part II Revocations

TABLE OF DERIVATIONS

Notes:
1. This Table shows the derivation of the provisions of...
2. The following abbreviations are used in the Table—
3.Part I of Schedule 7 to the Vehicles (Excise) Act...
4. The Table does not separately acknowledge the provisions (in...