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Vehicle Excise and Registration Act 1994

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Part I Vehicle excise duty and licences

    1. Main provisions

      1. 1.Duty and licences

      2. 2.Annual rates of duty

      3. 3.Duration of licences

      4. 4.Amount of duty

      5. 5.Exempt vehicles

      6. 6.Collection etc. of duty

    2. Vehicle licences

      1. 7.Issue of vehicle licences

      2. 8.Vehicles removed into UK

      3. 9.Temporary vehicle licences

      4. 10.Transfer and surrender of vehicle licences

    3. Trade licences

      1. 11.Issue of trade licences

      2. 12.Use of vehicles by holders of trade licences

      3. 13.Trade licences: duration and amount of duty

      4. 14.Trade licences: supplementary

    4. Additional duty, rebates etc.

      1. 15.Vehicles becoming chargeable to duty at higher rate

      2. 16.Exceptions from charge at higher rate in case of tractive units

      3. 17.Other exceptions from charge at higher rate

      4. 18.Vehicles for export becoming liable to VAT

      5. 19.Surrender of licences

      6. 20.Combined road-rail transport of goods

  3. Part II Registration of vehicles

    1. Registration

      1. 21.Registration of vehicles

      2. 22.Registration regulations

    2. Registration marks

      1. 23.Registration marks

      2. 24.Assignment of registration marks by motor dealers

      3. 25.Charge on request for registration mark

      4. 26.Retention of registration mark pending transfer

      5. 27.Sale of rights to particular registration marks

    3. Marking

      1. 28.Marking of engines and bodies

  4. Part III Offences

    1. Offence of using or keeping unlicensed vehicle

      1. 29.Penalty for using or keeping unlicensed vehicle

      2. 30.Additional liability for keeper of unlicensed vehicle

      3. 31.Relevant period for purposes of section 30

      4. 32.Sections 29 to 31: supplementary

    2. Other offences relating to licences

      1. 33.Not exhibiting licence

      2. 34.Trade licences: penalties

      3. 35.Failure to return licence

      4. 36.Dishonoured cheques: additional liability

    3. Offence of not paying duty chargeable at higher rate

      1. 37.Penalty for not paying duty chargeable at higher rate

      2. 38.Additional liability for keeper of vehicle chargeable at higher rate

      3. 39.Relevant higher rate of duty for purposes of section 38

      4. 40.Relevant period for purposes of section 38

      5. 41.Sections 37 to 40: supplementary

    4. Offences relating to registration marks

      1. 42.Not fixing registration mark

      2. 43.Obscured registration mark

    5. Other offences

      1. 44.Forgery and fraud

      2. 45.False or misleading declarations and information

      3. 46.Duty to give information

  5. Part IV Legal proceedings

    1. Institution and conduct of proceedings

      1. 47.Proceedings in England and Wales or Northern Ireland

      2. 48.Proceedings in Scotland

      3. 49.Authorised persons

      4. 50.Time-limit for recovery of underpayments and overpayments

    2. Evidence

      1. 51.Admissions

      2. 52.Records

      3. 53.Burden of proof

      4. 54.Single witness sufficient in certain Scottish proceedings

      5. 55.Guilty plea by absent accused

    3. Penalties etc.

      1. 56.Penalties and fines

  6. Part V Supplementary

    1. Regulations and orders

      1. 57.Regulations

      2. 58.Fees prescribed by regulations

      3. 59.Regulations: offences

      4. 60.Orders

    2. Interpretation

      1. 61.Vehicle weights

      2. 62.Other definitions

    3. Other supplementary provisions

      1. 63.Consequential amendments

      2. 64.Transitionals etc

      3. 65.Repeals and revocations

      4. 66.Commencement

      5. 67.Extent

      6. 68.Short title

  7. SCHEDULES

    1. SCHEDULE 1

      Annual rates of duty

      1. Part I General

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

      2. Part II Motorcycles

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

      3. Part III Hackney carriages

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

      4. Part IV Special machines

        1. 4.(1) The annual rate of vehicle excise duty applicable to...

      5. Part V Recovery vehicles

        1. 5.(1) The annual rate of vehicle excise duty applicable to...

      6. Part VI Vehicles used for exceptional loads

        1. 6.(1) This paragraph applies to a vehicle which is—

      7. Part VII Haulage vehicles

        1. 7.(1) The annual rate of vehicle excise duty applicable to...

      8. Part VIII Goods vehicles

        1. Basic rate

          1. 8.(1) The annual rate of vehicle excise duty applicable to...

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

          1. 9.(1) The annual rate of vehicle excise duty applicable to...

          2. 10.(1) The annual rate of vehicle excise duty applicable, in...

        3. Tractive units exceeding 7,500 kilograms train weight

          1. 11.(1) The annual rate of vehicle excise duty applicable to...

        4. Farmers' goods vehicles and showmen’s goods vehicles

          1. 12.(1) The annual rate of vehicle excise duty applicable to...

        5. Vehicles with reduced plated weights

          1. 13.(1) The Secretary of State may by regulations provide that,...

        6. Vehicles for conveying machines

          1. 14.A vehicle which— (a) is constructed or adapted for use...

        7. Goods vehicles used partly for private purposes

          1. 15.(1) Where— (a) a goods vehicle is used partly for...

        8. Exceptions

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

        9. Meaning of “trailer”

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

    2. SCHEDULE 2

      Exempt vehicles

      1. Electrically propelled vehicles

        1. 1.(1) An electrically propelled vehicle is an exempt vehicle.

      2. Trams

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

      3. Vehicles not for carriage

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

      4. Fire engines etc.

        1. 4.(1) A fire engine is an exempt vehicle.

        2. 5.A vehicle which is kept by a fire authority is...

      5. Ambulances and health service vehicles

        1. 6.(1) An ambulance is an exempt vehicle.

        2. 7.A vehicle is an exempt vehicle when it is being...

        3. 8.A vehicle which is made available by the Secretary of...

        4. 9.(1) A veterinary ambulance is an exempt vehicle.

      6. Mine rescue vehicles etc.

        1. 10.A vehicle used solely— (a) as a mine rescue vehicle,...

      7. Lifeboat vehicles

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

      8. Road construction and maintenance vehicles

        1. 12.A road construction vehicle which is used or kept on...

        2. 13.A road roller is an exempt vehicle.

        3. 14.A vehicle is an exempt vehicle when it is—

        4. 15.A vehicle constructed or adapted, and used, solely for the...

        5. 16.A vehicle used solely within the area of a local...

        6. 17.(1) A tower wagon used solely by, or by a...

      9. Vehicles for disabled people

        1. 18.A vehicle (including a cycle with an attachment for propulsion...

        2. 19.(1) A vehicle is an exempt vehicle when it is...

        3. 20.(1) A vehicle (other than an ambulance within the meaning...

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

        1. 21.Where an applicant for a vehicle licence for a vehicle...

      11. Vehicle testing etc.

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

      12. Vehicles for export

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

      13. Vehicles imported by members of foreign armed forces etc.

        1. 24.The Secretary of State may by regulations provide that, in...

    3. SCHEDULE 3

      Consequential amendments

      1. The Scrap Metal Dealers Act 1964 (c. 69)

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

      2. The Finance Act 1966 (c. 18)

        1. 2.In section 2(13)(a) of the Finance Act 1966—

      3. The Wireless Telegraphy Act 1967 (c. 72)

        1. 3.In section 8 of the Wireless Telegraphy Act 1967—

      4. The Port of London Act 1968 (c. xxxii)

        1. 4.In section 199(3) and (5) of the Port of London...

      5. The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)

        1. 5.In section 7(4) of the Road Traffic (Foreign Vehicles) Act...

      6. The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))

        1. 6.In Article 30(2)(c) of the Health and Personal Social Services...

      7. The Control of Pollution Act 1974 (c. 40)

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

      8. The International Road Haulage Permits Act 1975 (c. 46)

        1. 8.In section 1(6) of the International Road Haulage Permits Act...

      9. The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)

        1. 9.In section 19(4) of the International Carriage of Perishable Foodstuffs...

      10. The National Health Service Act 1977 (c. 49)

        1. 10.In sections 23(4) and 27(5) of, and paragraph 1(c) of...

      11. The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))

        1. 11.In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland)...

      12. The Refuse Disposal (Amenity) Act 1978 (c. 3)

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

      13. The National Health Service (Scotland) Act 1978 (c. 29)

        1. 13.In sections 15(3) and 16(2) of the National Health Service...

      14. The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))

        1. 14.In Article 36(1) of the Pollution Control and Local Government...

      15. The Customs and Excise Management Act 1979 (c. 2)

        1. 15.In section 102(3)(aa) of the Customs and Excise Management Act...

      16. The Hydrocarbon Oil Duties Act 1979 (c. 5)

        1. 16.In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—...

      17. The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))

        1. 17.(1) In Articles 29(2), 31D(3), 34(6), 188(1) and 198(1)(f) of...

      18. The Road Traffic Regulation Act 1984 (c. 27)

        1. 18.(1) In sections 101(8) and 111(7) of the Road Traffic...

      19. The Police and Criminal Evidence Act 1984 (c. 60)

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

      20. The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)

        1. 20.In section 1A(5) of the Sporting Events (Control of Alcohol...

      21. The Finance Act 1986 (c. 41)

        1. 21.In paragraph 6(1) of Schedule 6 to the Finance Act...

      22. The Income and Corporation Taxes Act 1988 (c. 1)

        1. 22.In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income...

      23. The Dartford-Thurrock Crossing Act 1988 (c. 20)

        1. 23.In section 19 of the Dartford-Thurrock Crossing Act 1988—

      24. The Road Traffic Act 1988 (c. 52)

        1. 24.(1) In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10)...

      25. The Road Traffic Offenders Act 1988 (c. 53)

        1. 25.(1) In sections 71(9)(b), 85(5) and 89(2)(c) of the Road...

      26. The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))

        1. 26.In Article 6(1)(a) of the Police and Criminal Evidence (Northern...

      27. The Environmental Protection Act 1990 (c. 43)

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

      28. The New Roads and Street Works Act 1991 (c. 22)

        1. 28.In sections 13(2) and 36(2) of the New Roads and...

      29. The Road Traffic Act 1991 (c. 40)

        1. 29.In sections 79(2)(a) and 82(3) of the Road Traffic Act...

      30. The Criminal Justice Act 1991 (c. 53)

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

      31. The Severn Bridges Act 1992 (c. 3)

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

      32. The Finance Act 1994 (c. 9)

        1. 32.In section 17(4) of the Finance Act 1994, for the...

    4. SCHEDULE 4

      Transitionals etc

      1. General transitionals and savings

        1. 1.The substitution of this Act for the provisions repealed or...

        2. 2.(1) Anything done, or having effect as done, (including the...

        3. 3.Any reference (express or implied) in this Act or any...

        4. 4.Any reference (express or implied) in any enactment, or in...

        5. 5.Paragraphs 1 to 4 have effect in place of section...

      2. Preservation of old transitionals and savings

        1. 6.(1) The repeal by this Act of an enactment previously...

      3. Exemption for disabled passengers

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

      4. Trade licences

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

      5. Combined road-rail transport of goods

        1. 9.Section 20 (and the references to it in sections 45(1)(b)...

      6. Regulations about registration and licensing

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

      7. Assignment of registration marks

        1. 11.The inclusion in this Act of subsection (2), and the...

    5. SCHEDULE 5

      Repeals and revocations

      1. Part I Repeals

      2. Part II Revocations

    6. TABLE OF DERIVATIONS

      1. 1.Notes:

      2. 2.The following abbreviations are used in the Table— V(E)A Vehicles...

      3. 3.Part I of Schedule 7 to the Vehicles (Excise) Act...

      4. 4.The Table does not separately acknowledge the provisions (in particular...

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