Vehicles (Excise) Act 1971 (Repealed 1.9.1994)
Excise duty on, and licensing of, mechanically propelled vehicles
1 Charge of duty.
2 Commencement and duration of licences, and rate of duty.
3 Collection of duty, etc.
Exemptions from duty
4 Exemptions from duty of certain descriptions of vehicle.
5 Exemptions from duty in connection with vehicle testing, etc.
6 Exemptions from duty in respect of vehicles acquired by overseas residents.
7 Miscellaneous exemptions from duty.
Liability to pay duty and consequences of non-payment thereof
8 Using and keeping vehicles without a licence.
9 Additional liability for keeping unlicensed vehicle.
10 Continuous liability for duty.
11 Provisions supplementary to s. 10.
Issue, exhibition, exchange, surrender, etc. of licences
12 Issue and exhibition of licences.
13 Temporary licences.
14 Issue, etc. of temporary licences by motor dealers.
15 Provisions supplementary to s. 14.
16 Trade licences.
17 Surrender of licences.
18 Alteration of vehicle or of its use.
[18A Additional liability in relation to alteration of vehicle or its use.
Rebate of duty
18B Combined transport of goods.
Registration and registration marks, etc.
19 Registration and registration marks.
20 Issue etc. of vehicle registration marks by motor dealers.
21 Distinctive signs for hackney carriages.
22 Failure to fix, and obscuration of, marks and signs.
23 Regulations with respect to the transfer and identification of vehicles.
Miscellaneous
24 Marking of engines and bodies.
25 Review of Secretary of State’s decisions relating to motor traders, etc.
26 Forgery and false information.
26A Dishonoured cheques: additional liability in certain cases.
27 Duty to give information.
Legal proceedings etc.
28Institution and conduct of proceedings in England and Wales.
28A Institution of proceedings in Northern Ireland.
29Institution and conduct of proceedings in Scotland.
30 Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.
31 Admissibility of records as evidence.
32 Evidence of admissions in certain proceedings.
33 Burden of proof in certain proceedings.
34 Fixing of amount payable under s. 9 on plea of guilty by absent accused.
35 Application of fines, penalties and forfeitures.
Supplementary
36 Fractions of a new penny.
37 Regulations.
38 Interpretation.
39 Transitional provisions, savings, repeals and revocation.
40(1) This Act may be cited as the Vehicles (Excise)...
SCHEDULES
SCHEDULE 1 Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen
Part I
1Subject to paragraph 2 below, the annual rate of duty...
4In its application to Northern Ireland, this Part of this...
Part II
SCHEDULE 2 Annual Rates of Duty on Hackney Carriages
Part I
1The annual rate of duty applicable to a hackney carriage...
2For the purposes of this Schedule, the seating capacity of...
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4Duty shall not be chargeable by virtue of this Schedule...
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II
SCHEDULE 3 Annual Rates of Duty on Tractors, etc.
Part I
1The annual rate of duty applicable to a mechanically propelled...
1AIn this Schedule “ special machine ” means
2In this Schedule “ tractor ” means a vehicle which...
3In this Schedule “digging machine” means a vehicle designed, constructed...
4In this Schedule “mobile crane” means a vehicle designed and...
5In this Schedule “works truck” means a goods vehicle (within...
5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6In this Schedule “haulage vehicle” means a vehicle (other than...
7In this Schedule “showman’s vehicle” means a vehicle registered under...
8(1) In this Schedule “recovery vehicle” means, subject to the...
Part II
[SCHEDULE 4]
Part I
General Provisions
Vehicles chargeable at the basic rate of duty
1(1) Subject to paragraph 6 below, the annual rate of...
Rigid goods vehicles exceeding 7,500 kilograms plated gross weight
2(1) The annual rate of duty applicable to a rigid...
Rigid goods vehicles exceeding 12 tonnes plated gross weight
3(1) The annual rate of duty applicable, in accordance with...
Tractor units exceeding 7,500 kilograms plated train weight
4(1) The annual rate of duty applicable to a tractor...
Special types of vehicles
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Farmers’ goods vehicles and showmen’s goods vehicles
6(1) The annual rate of duty applicable to a farmer’s...
Smaller goods vehicles
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Vehicles treated as having reduced plated weights
8(1) The Secretary of State may by regulations provide that,...
Plated and unladen weights
9(1) Any reference in this Schedule to the plated gross...
Goods vehicles used partly for private purposes
10(1) Where a goods vehicle is partly used for private...
Exempted vehicles
11Duty shall not be chargeable by virtue of this Schedule...
12, 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
14(1) This paragraph applies in any case where—
Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles
14A(1) This paragraph applies in any case where—
Tractor units having three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
14B(1) This paragraph applies in any case where—
Interpretation
15(1) In this Schedule, unless the context otherwise requires— ....
16(1) This Schedule shall apply to Northern Ireland subject to...
Part II [Table A]
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
General Rates
[Table A(1)]
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
Rates for Farmers’Goods Vehicles
[Table A(2)]
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
Rates for Showmens’Goods Vehicles
[Table B]
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
General Rates
[Table B(1)]
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Farmers’Goods Vehicles
[Table B(2)]
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Showmen’s Goods Vehicles
[Table C]
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
General Rates
[Table C(1)]
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
Rates for Farmers’ Goods Vehicles
[Table C(2)]
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
Rates for Showmen’s Goods Vehicles
[Table D]
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
General Rates
[Table D(1)]
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
Rates for Farmers’ Goods Vehicles
[Table D(2)]
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
Rates for Showmen’s Goods Vehicles
[SCHEDULE 4A ] Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads
3Where a vehicle— (a) to which this Schedule applies; and...
SCHEDULE 5 Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act
Part I
Part II
SCHEDULE 6 Provisions as to the Computation of the Unladen Weight of Vehicles
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 7 Transitional Provisions
Part I Modifications of this Act relating to the system of Vehicle Licensing and Registration etc.
Excise duty on, and licensing of, mechanically propelled vehicles
1Section 2(1) shall have effect as if—
2Section 2 shall have effect as if subsections (2) and...
3Section 2(4) shall have effect as if—
4Section 2 shall have effect as if subsections (5) and...
5After section 2 there shall be inserted the following section—...
Liability to pay duty and consequences of non-payment thereof
6Section 8 shall have effect as if subsection (2) were...
7Section 9 shall have effect as if—
8Sections 10 and 11 shall be omitted.
Issue, exhibition, exchange, surrender, etc. of licences
9Section 12 shall have effect as if subsection (5) were...
10Section 13 shall be omitted.
11Sections 14 and 15 shall be omitted.
12Section 16 shall have effect as if for subsections (4)...
13Section 17 shall have effect as if there were substituted...
14Until the date appointed for the cesser of paragraph 10...
15On and after the said date section 17(3) shall have...
16Section 17 shall have effect as if subsection (4) were...
17Section 18(3) shall have effect as if for the words...
[17ASection 18A shall have effect as if—
Registration and registration marks, etc.
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20For section 23 there shall be substituted the following—
Miscellaneous
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23Section 26 shall have effect as if in subsection (1)...
Supplementary
24For section 37(3) there shall be substituted the following subsection—...
Part II Other Transitional Provisions and Savings
1In so far as any regulation, order, licence or other...
2Without prejudice to paragraph 1 above, any provision of this...
3No licence or other instrument issued or made or having...
4No licence issued under this Act and in force when...
5Nothing in this Act shall affect the enactments repealed thereby...
6In relation to a vehicle for which a licence was...
7In relation to a vehicle exempted from duty under the...
8In relation to a vehicle for which a licence was...
9For the purposes of section 22 of this Act a...
10Where in pursuance of section 12(7) of the Vehicles (Excise)...
11Any enactment passed before the commencement of this Act referring,...
12Nothing in this Act shall require any charge or fee...
13Unless the context otherwise requires, references in this Schedule to...
SCHEDULE 8 REPEALS AND REVOCATION
PART I ENACTMENTS REPEALED
PART II ORDER REVOKED

Vehicles (Excise) Act 1971 (F1Repealed 1.9.1994)

1971 c. 10

Annotations:
Amendments (Textual)
F1

Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))