Vehicle Excise and Registration Act 1994

SCHEDULES

Section 2.

SCHEDULE 1 U.K. Annual rates of duty

Part I U.K. General

[F1 1 (1) The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is—

(a) if it was constructed after 1946, the general rate;

(b) if it was constructed before 1947, the reduced rate.

(2) The general rate is £135.

(3) The reduced rate is 50 per cent. of the general rate.

(4) Where an amount arrived at in accordance with sub-paragraph (3) is an amount—

(a) which is not a multiple of £5, and

(b) which on division by five does not produce a remainder of £2.50,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.

(5) Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.]

Textual Amendments

F1 By 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 6(1), 16 it is provided that Sch. 1 para. 1 is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)

Valid from 28/07/2000

[F2 Part IA U.K. Light passenger vehicles: graduated rates of duty

Textual Amendments

F2 Pts. 1A, 1B inserted (28.7.2000) by 2000 c. 17, s. 22, Sch. 3

Vehicles to which this Part applies U.K.

1A (1) This Part of this Schedule applies to a vehicle which— U.K.

(a) is first registered on or after 1st March 2001, and

(b) is so registered on the basis of an EC certificate of conformity or UK approval certificate that—

(i) identifies the vehicle as having been approved as a light passenger vehicle, and

(ii) specifies a CO₂ emissions figure in terms of grams per kilometre driven.

(2) In sub-paragraph (1)(b)(i) a “light passenger vehicle” means a vehicle within Category M1 of Annex II to Council Directive 70/156/EEC (vehicle with at least four wheels used for carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat).

(3) For the purposes of this Part of this Schedule “the applicable CO₂ emissions figure” is—

(a) where the EC certificate of conformity or UK approval certificate specifies only one CO₂ emissions figure, that figure, and

(b) where it specifies more than one, the figure specified as the CO₂ emissions (combined) figure.

(4) Where the car is registered on the basis of an EC certificate of conformity, or UK approval certificate, that specifies separate CO₂ emissions figures in terms of grams per kilometre driven for different fuels, “the applicable CO₂ emissions figure” is the lowest figure specified or, in a case within sub-paragraph (3)(b), the lowest CO₂ emissions (combined) figure specified.

(5) If a vehicle is on first registration a vehicle to which this Part of this Schedule applies—

(a) its status as such a vehicle, and

(b) the applicable CO₂ emissions figure,

are not affected by any subsequent modification of the vehicle.

Graduated rates of duty U.K.

1B The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with the following table by reference to—

(a) the applicable CO₂ emissions figure, and

(b) whether the vehicle qualifies for the reduced rate of duty, or is liable to the standard rate or the premium rate of duty.

CO2 emissions figure		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not Exceeding	Reduced rate	Standard rate	Premium rate
g/km	g/km	£	£	£
	150	90	100	110
150	165	110	120	130
165	185	130	140	150
185		150	155	160

The reduced rate U.K.

1C (1) A vehicle qualifies for the reduced rate of duty if condition A, B or C below is met.

(2) Condition A is that the vehicle is constructed or modified—

(a) so as to be propelled by a prescribed type of fuel, or

(b) so as to be capable of being propelled by any of a number of prescribed types of fuel,

and complies with any other requirements prescribed for the purposes of this condition.

(3) Condition B is that the vehicle—

(a) incorporates before its first registration equipment enabling it to meet such vehicle emission standards as may be prescribed for the purposes of this condition, and

(b) has incorporated such equipment since its first registration.

(4) Condition C is that the vehicle is of a description certified by the Secretary of State, before the vehicle’s first registration, as meeting such vehicle emission standards as may be prescribed for the purposes of this condition.

(5) The Secretary of State may make provision by regulations—

(a) for the making of an application to the Secretary of State for the issue of a certificate under sub-paragraph (4);

(b) for the manner in which any determination of whether to issue such a certificate on such an application is to be made;

(c) for the examination of one or more vehicles of the description to which the application relates, for the purposes of the determination mentioned in paragraph (b), by such persons, and in such manner, as may be prescribed;

(d) for a fee to be paid for such an examination;

(e) for the form and content of such a certificate;

(f) for the revocation, cancellation or surrender of such a certificate;

(g) for the fact that such a certificate is, or is not, in force in respect of a description of vehicle to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed; and

(h) for appeals against any determination not to issue such a certificate.

The standard rate U.K.

1D A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate and is not liable to the premium rate.

The premium rate U.K.

F3 1E (1) A vehicle is liable to the premium rate of duty if— U.K.

(a) it is constructed or modified so as to be propelled solely by diesel, and

(b) it is not of a prescribed description.

(2) In sub-paragraph (1)(a) “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council.

Textual Amendments

F3 Sch. 1 para. 1D substituted (with effect as mentioned in s. 11(10) of the amending Act) for Sch. 1 paras. 1D, 1E by Finance Act 2007 (c. 11), s. 11(7)

Meaning of “prescribed” U.K.

1F U.K. In this Part of this Schedule “prescribed” means prescribed by regulations made by the Secretary of State with the consent of the Treasury.

Meaning of “EC certificate of conformity” and “UK approval certificate” U.K.

1G (1) References in this Part of this Schedule to an “EC certificate of conformity” are to a certificate of conformity issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended. U.K.

(2) References in this Part of this Schedule to a “UK approval certificate” are to a certificate issued under—

(a) section 58(1) or (4) of the M1 Road Traffic Act 1988, or

(b) Article 31A(4) or (5) of the M2 Road Traffic (Northern Ireland) Order 1981.]

Marginal Citations

M1 1988 c. 52.

M2 S.I. 1981/154 (N.I. 1).

Valid from 28/07/2000

Part IB U.K. Light goods vehicles

Vehicles to which this Part applies U.K.

1H (1) This Part of this Schedule applies to a vehicle which— U.K.

(a) is first registered on or after 1st March 2001, and

(b) is so registered on the basis of an EC certificate of conformity or UK approval certificate that identifies the vehicle as having been approved as a light goods vehicle.

(2) In sub-paragraph (1)(b) a “light goods vehicle” means a vehicle within Category N1 of Annex II to Council Directive 70/156/EEC (vehicle with four or more wheels used for carriage of goods and having a maximum mass not exceeding 3.5 tonnes).

(3) If a vehicle is on first registration a vehicle to which this Part of this Schedule applies its status as such a vehicle is not affected by a subsequent modification of the vehicle.

(4) In this paragraph “EC certificate of conformity” and “UK approval certificate” have the same meaning as in Part IA of this Schedule.

Annual rate of duty U.K.

Valid from 24/07/2002

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “lower-emission van” if— U.K.

1K (a) the vehicle is first registered on or after 1st March 2003, and

(b) the limit values given for the vehicle by the Table (which is extracted from the new table inserted in section 5.3.1.4 of Annex I of Council Directive 70/220/EEC by Directive 98/69/EC of the European Parliament and of the Council) are not exceeded during a Type I test.

Reference mass of vehicle		Limit values for types of emissions by reference to vehicle type
		CO		HC	NOx		HC + NOx	PM
Exceeding	Not exceeding	Petrol	Diesel	Petrol	Petrol	Diesel	Diesel	Diesel
kg	kg	g/km	g/km	g/km	g/km	g/km	g/km	g/km
–	1,305	1.0	0.5	0.1	0.08	0.25	0.3	0.025
1,305	1760	1.81	0.63	0.13	0.1	0.33	0.39	0.04
1,760	3,500	2.27	0.74	0.16	0.11	0.39	0.46	0.06

Valid from 24/07/2002

[F4 1L U.K. In paragraph 1K—

• “Type I test” means a test as described in section 5.3 of Annex I to Council Directive 70/220/EEC as amended (test for simulating/verifying the average tailpipe emissions after a cold start and carried out using the procedure described in Annex III of that Directive as amended);

• “the reference mass” of a vehicle means the mass of the vehicle with bodywork and, in the case of a towing vehicle, with coupling device, if fitted by the manufacturer, in running order, or mass of the chassis or chassis with cab, without bodywork and/or coupling device if the manufacturer does not fit the bodywork and/or coupling device (including liquids and tools, and spare wheel if fitted, and with the fuel tank filled to 90% and the other liquid containing systems, except those for used water, to 100% of the capacity specified by the manufacturer), increased by a uniform mass of 100 kilograms;

• “CO” means mass of carbon monoxide;

• “HC” means mass of hydrocarbons;

• “NO_x” means mass of oxides of nitrogen;

• “PM” means mass of particulates (for compression ignition engines).]

Textual Amendments

F4 Sch. 1 paras. 1J-1L substituted for Sch. 1 para. 1J (24.7.2002 with application as mentioned in s. 16(2) of the amending Act) by Finance Act 2002 (c. 23), s. 16(1)

1J The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is £160.

Part II U.K. Motorcycles

2 (1) The annual rate of vehicle excise duty applicable to a motorcycle which does not exceed 450 kilograms in weight unladen is—

[F5 (a) if the cylinder capacity of the engine does not exceed 150 cubic centimetres, 10 per cent. of the general rate specified in paragraph 1(2);

(b) if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres, 25 per cent. of the general rate specified in paragraph 1(2);

(c) in any other case, 40 per cent. of the general rate specified in paragraph 1(2).]

[F6 (1A) Where an amount arrived at in accordance with sub-paragraph (1)(a), (b) or (c) is an amount—

(a) which is not a multiple of £5, and

(b) which on division by five does not produce a remainder of £2.50,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.

(1B) Where an amount arrived at in accordance with sub-paragraph (1)(a), (b) or (c) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.]

(2) Where a motorbicycle which was constructed before 1933 has an engine the cylinder capacity of which exceeds 150 cubic centimetres, it is to be treated for the purposes of sub-paragraph (1) as having an engine the cylinder capacity of which does not exceed 150 cubic centimetres.

(3) In this paragraph—

• “motorcycle” means a motorbicycle or a motortricycle,

• “motorbicycle” includes a two-wheeled motor scooter, a bicycle with an attachment for propelling it by mechanical power and a motorbicycle to which a side-car is attached, and

• “motortricycle” includes a three-wheeled motor scooter and a tricycle with an attachment for propelling it by mechanical power.

(4) For the purposes of this paragraph the cylinder capacity of an engine shall be calculated in accordance with regulations made by the Secretary of State.

Textual Amendments

F5 Sch. 1 para. 2(1)(a)-(c) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 16 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 7(2), 16

F6 Sch. 1 para. 2(1A)(1B) inserted (1.5.1995 with effect as mentioned in Sch. 4 para. 16 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 7(3), 16

[F7 Part III U.K. Buses]

Textual Amendments

F7 By 1995 c. 4, s. 19, Sch. 4 paras. 8, 16 it is provided that Sch. 1 Pt. III is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)

F8 3 (1) The annual rate of vehicle excise duty applicable to a bus is—

(a) if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;

(b) if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;

(c) if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;

(d) if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.

(2) In this paragraph “bus” means a vehicle which—

(a) is a public service vehicle (within the meaning given by section 1 of the M3 Public Passenger Vehicles Act 1981), and

(b) is not an excepted vehicle.

(3) For the purposes of this paragraph an excepted vehicle is—

(a) a vehicle which has a seating capacity under nine,

(b) a vehicle which is a community bus,

(c) a vehicle used under a permit granted under section 19 of the M4 Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or

(d) a vehicle used under a permit granted under section 10B of the M5 Transport Act (Northern Ireland) 1967 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met.

(4) In sub-paragraph (3)(b) “community bus” means a vehicle—

(a) used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the M6 Transport Act 1985), and

(b) not used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act).

(5) For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State.

(6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

(7) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount—

(a) which is not a multiple of £10, and

(b) which on division by ten does not produce a remainder of £5,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

(8) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.

Textual Amendments

F8 By 1995 c. 4, s. 19, Sch. 4 paras. 8, 16 it is provided that Sch. 1 Pt. III is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)

Marginal Citations

M3 1981 c. 14.

M4 1985 c. 67.

M5 1967 c. 37 (N.I.).

M6 1985 c. 67.

Part IV U.K. [F9 SPECIAL VEHICLES]

Textual Amendments

F9 Sch. 1 Pt. IV: heading substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(1)(2), 16

4 (1) The annual rate of vehicle excise duty applicable to a [F10 special vehicle is the same as the basic goods vehicle rate].

(2) In sub-paragraph (1) [F11 “special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms and is]—

F12 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) a digging machine,

(d) a mobile crane,

(e) a works truck, or

[F13 (ee) a road roller.]

(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In sub-paragraph (2)(c) “digging machine” means a vehicle which is designed, constructed and used for the purpose of trench digging, or any kind of excavating or shovelling work, and which—

(a) is used on public roads only for that purpose or for the purpose of proceeding to and from the place where it is to be or has been used for that purpose, and

(b) when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

(5) In sub-paragraph (2)(d) “mobile crane” means a vehicle which is designed and constructed as a mobile crane and which—

(a) is used on public roads only as a crane in connection with work carried on on a site in the immediate vicinity or for the purpose of proceeding to and from a place where it is to be or has been used as a crane, and

(b) when so proceeding does not carry any load except such as is necessary for its propulsion or equipment.

(6) In sub-paragraph (2)(e) “works truck” means a goods vehicle which is—

(a) designed for use in private premises, and

(b) used on public roads only—

(i) for carrying goods between private premises and a vehicle on a road in the immediate vicinity,

(ii) in passing from one part of private premises to another or between private premises and other private premises in the immediate vicinity, or

(iii) in connection with road works at or in the immediate vicinity of the site of the works.

[F15 (7) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.]

Textual Amendments

F10 Words in Sch. 1 para. 4(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(3), 16

F11 Words in Sch. 1 para. 4(2) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(4)(a), 16

F12 Sch. 1 para. 4(a)(b)(f) repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 9(4)(b), 16, Sch. 29 Pt. V(2) Note

F13 Sch. 1 para. 4(2)(ee) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(4)(c), 16

F14 Sch. 1 para. 4(3) repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 9(5), 16, Sch. 29 Pt. V(2) Note

F15 Sch. 1 para. 4(7) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 9(6), 16

[F16 Part IVA U.K. Special Concessionary Vehicles]

Textual Amendments

F16 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F17 4A (1) The annual rate of vehicle excise duty applicable to a special concessionary vehicle is 25 per cent. of the general rate specified in paragraph 1(2).

(2) Where an amount arrived at in accordance with sub-paragraph (1) is an amount—

(a) which is not a multiple of £5, and

(b) which on division by five does not produce a remainder of £2.50,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.

(3) Where an amount arrived at in accordance with sub-paragraph (1) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.

Textual Amendments

F17 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F18 4B (1) A vehicle is a special concessionary vehicle if it is—

(a) an agricultural tractor, or

(b) an off-road tractor.

(2) In sub-paragraph (1) “agricultural tractor” means a tractor used on public roads solely for purposes relating to agriculture, horticulture, forestry or activities falling within sub-paragraph (3).

(3) The activities falling within this sub-paragraph are—

(a) cutting verges bordering public roads;

(b) cutting hedges or trees bordering public roads or bordering verges which border public roads.

(4) In sub-paragraph (1) “off-road tractor” means a tractor which is not an agricultural tractor (within the meaning given by sub-paragraph (2)) and which is—

(a) designed and constructed primarily for use otherwise than on roads, and

(b) incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.

Textual Amendments

F18 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F19 4C (1) A vehicle is a special concessionary vehicle if it is a light agricultural vehicle.

(2) In sub-paragraph (1) “light agricultural vehicle” means a vehicle which—

(a) has a revenue weight not exceeding 1,000 kilograms,

(b) is designed and constructed so as to seat only the driver,

(c) is designed and constructed primarily for use otherwise than on roads, and

(d) is used solely for purposes relating to agriculture, horticulture or forestry.

Textual Amendments

F19 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F20 4D An agricultural engine is a special concessionary vehicle.

Textual Amendments

F20 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F21 4E A mowing machine is a special concessionary vehicle.

Textual Amendments

F21 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

Valid from 29/04/1996

[F22 4EE A steam powered vehicle is a special concessionary vehicle.]

Textual Amendments

F22 Sch. 1 Pt. IVA para. 4EE inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(1)(8)

F23 4F (1) An electrically propelled vehicle is a special concessionary vehicle.

(2) A vehicle is not an electrically propelled vehicle for the purposes of sub-paragraph (1) unless the electrical motive power is derived from—

(a) a source external to the vehicle, or

(b) an electrical storage battery which is not connected to any source of power when the vehicle is in motion.

Textual Amendments

F23 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F24 4G A vehicle is a special concessionary vehicle when it is—

(a) being used,

(b) going to or from the place where it is to be or has been used, or

(c) being kept for use,

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

Textual Amendments

F24 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

F25 4H A vehicle is a special concessionary vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery).

Textual Amendments

F25 Sch. 1 Pt. IVA (paras. 4A-4H) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 10, 16

Part V U.K. Recovery vehicles

5 (1) The annual rate of vehicle excise duty applicable to a recovery vehicle [F26 is—

(a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 12,000 kilograms, the same as the basic goods vehicle rate;

(b) if it has a revenue weight exceeding 12,000 kilograms and not exceeding 25,000 kilograms, 300 per cent. of the basic goods vehicle rate;

(c) if it has a revenue weight exceeding 25,000 kilograms, 500 per cent. of the basic goods vehicle rate.]

(2) In sub-paragraph (1) “recovery vehicle” means a vehicle which is constructed or permanently adapted primarily for any one or more of the purposes of lifting, towing and transporting a disabled vehicle.

(3) A vehicle is not a recovery vehicle if at any time it is used for a purpose other than—

(a) the recovery of a disabled vehicle,

(b) the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped,

(c) the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped,

(d) carrying fuel and other liquids required for its propulsion and tools and other articles required for the operation of, or in connection with, apparatus designed to lift, tow or transport a disabled vehicle, and

(e) any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State.

(4) At any time when a vehicle is being used for either of the purposes specified in paragraphs (a) and (b) of sub-paragraph (3), use for—

(a) the carriage of a person who, immediately before the vehicle became disabled, was the driver of or a passenger in the vehicle,

(b) the carriage of any goods which, immediately before the vehicle became disabled, were being carried in the vehicle, or

(c) any purpose prescribed for the purposes of this sub-paragraph by regulations made by the Secretary of State,

shall be disregarded in determining whether the vehicle is a recovery vehicle.

(5) A vehicle is not a recovery vehicle if at any time the number of vehicles which it is used to recover exceeds a number specified for the purposes of this sub-paragraph by an order made by the Secretary of State.

[F27 (6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

F27 (7) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount—

(a) which is not a multiple of £10, and

(b) which on division by ten does not produce a remainder of £5,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

F27 (8) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.]

Textual Amendments

F26 Sch. 1 para. 5(1)(a)-(c) and preceding word substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for words in Sch. 1 para. 5(1) by 1995 c. 4, s. 19, Sch. 4 paras. 11(1)(2), 16

F27 Sch. 1 para. 5(6)-(8) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 11(1)(3), 16

Part VI U.K. Vehicles used for exceptional loads

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

(a) a heavy motor car used for the carriage of exceptional loads, or

(b) a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying exceptional loads.

(2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies in respect of use for the carriage of exceptional loads, or to draw trailers carrying exceptional loads, which is authorised by virtue of an order under—

(a) section 44 of the M7 Road Traffic Act 1988, or

(b) Article 29(3) of the M8 Road Traffic (Northern Ireland) Order 1981,

is [F28 the heavy tractive unit rate].

(3) For the purposes of this paragraph an exceptional load is a load which—

(a) by reason of its dimensions cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which complies in all respects with requirements of regulations under section 41 of the Road Traffic Act 1988 or (in Northern Ireland) Article 28 of the Road Traffic (Northern Ireland) Order 1981, or

(b) by reason of its weight cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which has a total laden weight of not more than 38,000 kilograms and which complies in all respects with such requirements.

[F29 (3A) In sub-paragraph (2) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.]

(4) Expressions used in this paragraph and in the Road Traffic Act 1988 or the Road Traffic (Northern Ireland) Order 1981 have the same meanings in this paragraph as in that Act or Order.

Textual Amendments

F28 Words in Sch. 1 para. 6(2) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 12(1)(2), 16

F29 Sch. 1 para. 6(3A) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 12(1)(3), 16

Marginal Citations

M7 1988 c. 52.

M8 S.I. 1981/154 (N.I.1).

Part VII U.K. Haulage vehicles

7 (1) The annual rate of vehicle excise duty applicable to a haulage vehicle is—

[F30 (a) if it is a showman’s vehicle, the same as the basic goods vehicle rate;

(b) in any other case, the general haulage vehicle rate.]

(2) In sub-paragraph (1) “haulage vehicle” means a vehicle (other than a vehicle to which Part IV, V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.

[F31 (3) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

F31 (4) In sub-paragraph (1) the reference to the general haulage vehicle rate is to 75 per cent. of the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 12,000 kilograms and not exceeding 16,000 kilograms.

F31 (5) Where an amount arrived at in accordance with sub-paragraph (4) is an amount—

(a) which is not a multiple of £10, and

(b) which on division by ten does not produce a remainder of £5,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

F31 (6) Where an amount arrived at in accordance with sub-paragraph (4) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.]

Textual Amendments

F30 Sch. 1 para. 7(1)(a)(b) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 13(1)(2), 16

F31 Sch. 1 para. 7(3)-(6) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 13(1)(3), 16

Part VIII U.K. Goods vehicles

Basic rate U.K.

F32 8 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32 Sch. 1 para. 8 repealed (1.5.1995 with application as in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. III paras. 14(1)(2), 16, Sch. 29 Pt. V(2) Note

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

9 (1) [F33 Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a rigid goods vehicle which has [F34 a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—

(a) the [F35 the revenue weight] of the vehicle, and

(b) the number of axles on the vehicle.

[F36 Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not Exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
kgs 3,500 7,500 12,000 13,000 14,000 15,000 17,000 19,000 21,000 23,000 25,000 27,000 29,000 31,000	kgs 7,500 12,000 13,000 14,000 15,000 17,000 19,000 21,000 23,000 25,000 27,000 29,000 31,000 44,000	£ 150 290 450 630 810 1,280 1,280 1,280 1,280 1,280 1,280 1,280 1,280 1,280	£ 150 290 470 470 470 470 820 990 1,420 2,160 2,260 2,260 2,260 2,260	£ 150 290 340 340 340 340 340 340 490 800 1,420 2,240 3,250 4,250]

[F37 (2) The annual rate of vehicle excise duty applicable—

(a) to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and

(b) to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms,

shall be the basic goods vehicle rate.

(3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate.

(4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

(5) In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.]

Textual Amendments

F33 Words in Sch. 1 para. 9(1) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(a), 16

F34 Words in Sch. 1 para. 9(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(b), 16

F35 Words in Sch. 1 para. 9(1)(a) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(c), 16

F36 Sch. 1 para. 9(1): table substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(4), 16

F37 Sch. 1 para. 9(2)-(5) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for Sch. 1 para. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16

Valid from 01/01/1999

[F38 9A (1) This paragraph applies to a rigid goods vehicle which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied;

(b) is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and

(c) has a revenue weight exceeding 3,500 kilograms.

(2) Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to—

(a) the revenue weight of the vehicle, and

(b) the number of axles on the vehicle.

(3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.]

Textual Amendments

F38 Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2

Valid from 01/01/1999

F39 9B That table is as follows—

Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not Exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
kgs	kgs	£	£	£
3,500	7,500	150	150	150
7,500	12,000	150	150	150
12,000	13,000	150	150	150
13,000	14,000	150	150	150
14,000	15,000	340	150	150
15,000	17,000	820	150	150
17,000	19,000	820	350	150
19,000	21,000	820	520	150
21,000	23,000	820	970	150
23,000	25,000	820	1,730	330
25,000	27,000	820	1,840	970
27,000	29,000	820	1,840	1,820
29,000	31,000	820	1,840	2,860
31,000	44,000	820	1,840	3,900

Textual Amendments

F39 Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2

10 (1) The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a [F40 revenue weight] exceeding 12,000 kilograms and which is used for drawing a trailer which—

(a) has a [F41 plated gross weight] exceeding 4,000 kilograms, and

(b) when so drawn, is used for the conveyance of goods or burden,

shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the [F41 plated gross weight] of the trailer being drawn.

(2) Where the plated gross weight F42 . . . of the trailer—

(a) exceeds 4,000 kilograms, but

(b) does not exceed 12,000 kilograms,

the amount of the trailer supplement is [F43 an amount equal to the amount of the general rate specified in paragraph 1(2)].

(3) Where the plated gross weight F44 . . . of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [F45 an amount equal to 275 per cent. of the amount of the general rate specified in paragraph (2)].

[F46 (3A) Where an amount arrived at in accordance with sub-paragraph (3) is an amount—

(a) which is not a multiple of £10, and

(b) which on division by ten does not produce a remainder of £5,

the amount of the trailer supplement is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

(3B) Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by ten produces a remainder of £5, the amount of the trailer supplement is the amount arrived at increased by £5.]

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F40 Words in Sch. 1 para. 10(1) substituted (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(6)(a), 16

F41 Words in Sch. 1 para. 10(1) substituted (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(6)(b), 16

F42 Words in Sch. 1 para. 10(2) repealed (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 14(7)(a), 16, Sch. 29 Pt. V(2) Note

F43 Words in Sch. 1 para. 10(2) substituted (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(7)(b), 16

F44 Words in Sch. 1 para. 10(3) repealed (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 14(8)(a), 16, Sch. 29 Pt. V(2) Note

F45 Words in Sch. 1 para. 10(3) substituted (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(8)(b), 16

F46 Sch. 1 para. 10(3A)(3B) inserted (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(9), 16

Tractive units exceeding 7,500 kilograms train weight U.K.

11 (1) [F47 Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a tractive unit which has [F48 a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—

(a) the [F49 revenue weight] of the tractive unit,

(b) the number of axles on the tractive unit, and

(c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

[F50 Revenue weight of tractive unit		Rate for tractive unit with two axles			Rate for tractive unit with three or more axles
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Exceeding	Not exceeding	Any no. of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles	Any no. of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs 3500 7,500 12,000 16,000 20,000 23,000 26,000 28,000 31,000 33,000 34,000 36,000 38,000	kgs 7,500 12,000 16,000 20,000 23,000 26,000 28,000 31,000 33,000 34,000 36,000 38,000 44,000	£ 150 290 440 500 780 1,150 1,150 1,680 2,450 5,000 5,000 5,000 5,000	£ 150 290 440 440 440 570 1,090 1,680 2,450 5,000 5,000 5,000 5,000	£ 150 290 440 440 440 440 440 1,050 1,680 1,680 2,750 3,100 3,100	£ 150 290 440 440 440 570 1,090 1,680 2,450 2,450 2,450 2,730 2,730	£ 150 290 440 440 440 440 440 640 970 1,420 2,030 2,730 2,730	£ 150 290 440 440 440 440 440 440 440 550 830 1,240 1,240]

[F51 (2) The annual rate of vehicle excise duty applicable—

(a) to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and

(b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms,

shall be the basic goods vehicle rate.

F51 (3) The annual rate of vehicle excise duty applicable to a tractive unit which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate.

F51 (4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

F51 (5) In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1), to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.]

Textual Amendments

F47 Words in Sch. 1 para. 11(1) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(11)(a), 16

F48 Words in Sch. 1 para. 11(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(11)(b), 16

F49 Words in Sch. 1 para. 11(1)(a) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(11)(c), 16

F50 Sch. 1 para. 11(1): table substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(12), 16

F51 Sch. 1 para. 11(2)-(5) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for Sch. 1 para. 11(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(13), 16

Valid from 01/01/1999

[F52 11A (1) This paragraph applies to a tractive unit which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied;

(b) is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 11(2); and

(c) has a revenue weight exceeding 3,500 kilograms.

(2) Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies shall be determined, in accordance with the table set out in paragraph 11B, by reference to—

(a) the revenue weight of the tractive unit,

(b) the number of axles on the tractive unit, and

(c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

(3) The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.]

Textual Amendments

F52 Sch. 1 paras. 11A, 11B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 12; S.I. 1998/3092, art. 2

Valid from 01/01/1999

F53 11B That table is as follows—

Revenue weight of tractive unit		Rate for tractive unit with two axles			Rate of tractive unit with three or more axles
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Exceeding	Not exceeding	Any no. of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles	Any no. of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs	kgs	£	£	£	£	£	£
3,500	7,500	150	150	150	150	150	150
7,500	12,000	150	150	150	150	150	150
12,000	16,000	150	150	150	150	150	150
16,000	20,000	150	150	150	150	150	150
20,000	23,000	310	150	150	150	150	150
23,000	26,000	690	150	150	150	150	150
26,000	28,000	690	630	150	630	150	150
28,000	31,000	1,240	1,240	590	1,240	160	150
31,000	33,000	2,030	2,030	1,240	2,030	500	150
33,000	34,000	4,670	4,670	1,240	2,030	970	150
34,000	36,000	4,670	4,670	2,340	2,030	1,600	360
36,000	38,000	4,670	4,670	2,710	2,320	2,320	780
38,000	44,000	4,670	4,670	2,710	2,320	2,320	780

Textual Amendments

F53 Sch. 1 paras. 11A, 11B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 12; S.I. 1998/3092, art. 2

Valid from 28/07/2000

[F54 11C (1) This paragraph applies to a tractive unit that—

(a) has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,

(b) has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,

(c) is of a type that could lawfully be used on a public road immediately before 21st March 2000, and

(d) complies with the requirements in force immediately before that date for use on a public road.

(2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—

(a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;

(b) in the case of a vehicle with respect to which those requirements are satisfied, £280.]

Textual Amendments

F54 Sch. 1 para. 11C inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(2)

Farmers’ goods vehicles and showmen’s goods vehicles U.K.

F55 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F55 Sch. 1 para. 12 repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 14(14), 16, Sch. 29 Pt. V(2) Note

Vehicles with reduced plated weights U.K.

13 (1) The Secretary of State may by regulations provide that, on an application relating to a goods vehicle which is made in accordance with the regulations, the vehicle is treated for the purposes of this Part as if [F56 its revenue weight were such lower weight as may be specified] in the application. U.K.

(2) The regulations may provide that the treatment of the vehicle as being of a lower weight is subject to—

(a) conditions prescribed by the regulations, or

(b) such further conditions as the Secretary of State may think fit to impose in any particular case.

Textual Amendments

F56 Words in Sch. 1 para. 13(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, Sch. 4 paras. 14(15), 16

Vehicles for conveying machines U.K.

14 U.K. A vehicle which—

(a) is constructed or adapted for use and used for the conveyance of a machine or device and no other load except articles used in connection with the machine or device,

F57 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F57 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

is chargeable with vehicle excise duty at the rate which would be applicable to it if the machine or device were burden even if it is built in as part of the vehicle.

Textual Amendments

F57 Sch. 1 para. 14(b)(c) repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 paras. 14(16), 16, Sch. 29 Pt. V(2) Note

Goods vehicles used partly for private purposes U.K.

15 (1) Where—

(a) a goods vehicle is used partly for private purposes, and

(b) the annual rate of vehicle excise duty applicable to it under this Part is less than the rate which would be applicable to it under Part I (if this Part did not apply to it),

this Part does not apply to it (so that that rate is applicable to it).

(2) In sub-paragraph (1) “used partly for private purposes” means used partly otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business.

Exceptions U.K.

16 (1) This Part does not apply to—

(a) a vehicle to which Part II, IV, V or VII applies, or

(b) a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.

(2) This Part applies to a goods vehicle which is a vehicle to which paragraph 6 applies only if it is used on a public road and the use is not such as is mentioned in sub-paragraph (2) of that paragraph.

Meaning of “trailer” U.K.

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

(a) an appliance constructed and used solely for the purpose of distributing on the road loose gritting material, [F58 or]

(b) a snow plough,

F59 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F59 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F59 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F59 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F58 Word in Sch. 1 para. 17(1)(a) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(17)(a), 16

F59 Sch. 1 para. 17(1)(c)-(e)(2) repealed (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 para. 14(17)(b)(18), 16, Sch. 29 Pt. V(2) Note

[F60 Meaning of “island goods vehicle” U.K.

Textual Amendments

F60 Sch. 1 para. 18 and preceding cross-heading inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(19), 16

F61 18 (1) In this Part “island goods vehicle” means any goods vehicle which— U.K.

(a) is kept for use wholly or partly on the roads of one or more small islands; and

(b) is not kept or used on any mainland road, except in a manner authorised by sub-paragraph (2) or (3).

(2) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—

(a) the road is one used for travel between a landing place and premises where vehicles disembarked at that place are loaded or unloaded, or both;

(b) the length of the journey, using that road, from that landing place to those premises is not more than five kilometres;

(c) the vehicle in question is one which was disembarked at that landing place after a journey by sea which began on a small island; and

(d) the loading or unloading of that vehicle is to take place, or has taken place, at those premises.

(3) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—

(a) that vehicle has a revenue weight not exceeding 17,000 kilograms;

(b) that vehicle is normally kept at a base or centre on a small island; and

(c) the only journeys for which that vehicle is used are ones that begin or end at that base or centre.

(4) References in this paragraph to a small island are references to any such island falling within sub-paragraph (5) as may be designated as a small island by an order made by the Secretary of State.

(5) An island falls within this sub-paragraph if—

(a) it has an area of 230,000 hectares or less; and

(b) the absence of a bridge, causeway, tunnel, ford or other way makes it at all times impracticable for road vehicles to be driven under their own power from that island as far as the mainland.

(6) The reference in sub-paragraph (5) to driving a road vehicle as far as the mainland is a reference to driving it as far as any public road in the United Kingdom which is not on an island with an area of 230,000 hectares or less and is not a road connecting two such islands.

(7) In this paragraph—

• “island” includes anything that is an island only when the tide reaches a certain height;

• “landing place” means any place at which vehicles are disembarked after sea journeys;

• “mainland road” means any public road in the United Kingdom, other than one which is on a small island or which connects two such islands; and

• “road vehicles” means vehicles which are designed or adapted primarily for being driven on roads and which do not have any special features for facilitating their being driven elsewhere;

and references in this paragraph to the loading or unloading of a vehicle include references to the loading or unloading of its trailer or semi-trailer.]

Textual Amendments

F61 Sch. 1 para. 18 and preceding cross-heading inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(19), 16

Valid from 29/04/1996

[F62 Other expressions U.K.

Textual Amendments

F62 Sch. 1 para. 19 and preceding cross-heading inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(8)(11)

F63 19 (1) In this Part “driving test” means any test of competence to drive mentioned in section 89(1) of the M9 Road Traffic Act 1988. U.K.

(2) For the purposes of this Part a vehicle or a semi-trailer is used loaded if the vehicle or, as the case may be, the semi-trailer is used for the conveyance of goods or burden of any description.]

Textual Amendments

F63 Sch. 1 para. 19 and preceding cross-heading inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(8)(11)

Marginal Citations

M9 1988 c. 52.

Section 5.

SCHEDULE 2 U.K. Exempt vehicles

Electrically propelled vehicles U.K.

F64 1 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F64 Sch. 2 para. 1 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(a), 5, Sch. 29 Pt. V(1) Note

[F65 Old vehicles] U.K.

Textual Amendments

F65 By 1996 c. 8, s. 18(1)(5) it is provided that Sch. 2 para. 1A and preceding cross-heading are inserted (with effect in relation to times after 28.11.1995)

F66 1A (1) A vehicle of a description mentioned in sub-paragraph (2) is an exempt vehicle at any time if it was constructed more than 25 years before the beginning of the year in which that time falls.

(2) The descriptions of vehicles are—

(a) a vehicle in respect of which no annual rate is specified by any provision of Parts II to VIII of Schedule 1;

(b) a motorcycle which does not exceed 450 kilograms in weight unladen.

(3) In sub-paragraph (2)(b) “motorcycle” has the same meaning as in Part II of Schedule 1.

Textual Amendments

F66 By 1996 c. 8, s. 18(1)(5) it is provided that Sch. 2 para. 1A and preceding cross-heading are inserted (with effect in relation to times after 28.11.1995)

Trams U.K.

2 U.K. A vehicle used on tram lines is an exempt vehicle.

Valid from 29/04/1996

[F67 Electrically assisted pedal cycles U.K.

Textual Amendments

F67 Sch. 2 para. 2A and preceding cross-heading inserted (29.4.1996) by 1996 c. 8, s. 15(5)

F68 2A (1) An electrically assisted pedal cycle is an exempt vehicle. U.K.

(2) For the purposes of sub-paragraph (1) an electrically assisted pedal cycle is a vehicle of a class complying with such requirements as may be prescribed by regulations made by the Secretary of State for the purposes of this paragraph.]

Textual Amendments

F68 Sch. 2 para. 2A and preceding cross-heading inserted (29.4.1996) by 1996 c. 8, s. 15(5)

Vehicles not for carriage U.K.

3 U.K. A vehicle which is not constructed or adapted for use, or used, for the carriage of a driver or passenger is an exempt vehicle.

[F69 Police vehicles U.K.

Textual Amendments

F69 Sch. 2 para. 3A and preceding cross-heading inserted (1.7.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. II paras. 3, 5

F70 3A U.K. A vehicle is an exempt vehicle when it is being used for police purposes.]

Textual Amendments

F70 Sch. 2 para. 3A and preceding cross-heading inserted (1.7.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. II paras. 3, 5

Fire engines etc. U.K.

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

(2) In sub-paragraph (1) “fire engine” means a vehicle which—

(a) is constructed or adapted for use for the purpose of fire fighting or salvage (or both), and

(b) is used solely for the purposes of a fire brigade (whether or not one maintained under the M10 Fire Services Act 1947 or the M11 Fire Services (Northern Ireland) Order 1984).

Marginal Citations

M10 1947 c. 41.

M11 S.I. 1984/1821 (N.I.11).

5 A vehicle which is kept by a fire authority is an exempt vehicle when it is being used or kept on a road for the purposes of the authority’s fire brigade service.

Ambulances and health service vehicles U.K.

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

(2) In sub-paragraph (1) “ambulance” means a vehicle which—

(a) is constructed or adapted for, and used for no purpose other than, the carriage of sick, injured or disabled people to or from welfare centres or places where medical or dental treatment is given, and

(b) is readily identifiable as a vehicle used for the carriage of such people by being marked “Ambulance” on both sides.

7 A vehicle is an exempt vehicle when it is being used or kept on a road by—

(a) a health service body (as defined in section 60(7) of the M12 National Health Service and Community Care Act 1990) or a health and social services body (as defined in Article 7(6) of the M13 Health and Personal Social Services (Northern Ireland) Order 1991), or

(b) a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990 or the M14 National Health Service (Scotland) Act 1978 or a Health and Social Services Trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.

Marginal Citations

M12 1990 c. 19.

M13 S.I. 1991/194 (N.I.1).

M14 1978 c. 29.

8 A vehicle which is made available by the Secretary of State—

(a) to a person, body or local authority under section 23 or 26 of the M15 National Health Service Act 1977, or

(b) to a local authority, education authority or voluntary organisation in Scotland under section 15 or 16 of the National Health Service (Scotland) Act 1978,

and which is used in accordance with the terms on which it is so made available is an exempt vehicle.

Marginal Citations

M15 1977 c. 49.

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

(2) In sub-paragraph (1) “veterinary ambulance” means a vehicle which—

(a) is used for no purpose other than the carriage of sick or injured animals to or from places where veterinary treatment is given, and

(b) is readily identifiable as a vehicle used for the carriage of such animals by being marked “Veterinary Ambulance” on both sides.

Mine rescue vehicles etc. U.K.

10 U.K. A vehicle used solely—

(a) as a mine rescue vehicle, or

(b) for the purpose of conveying or drawing emergency winding-gear at a mine,

is an exempt vehicle.

Lifeboat vehicles U.K.

11 U.K. A vehicle used or kept on a road for no purpose other than the haulage of a lifeboat and the conveyance of the necessary gear of the lifeboat which is being hauled is an exempt vehicle.

Road construction and maintenance vehicles U.K.

F71 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F71 Sch. 2 para. 12 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(b), 5, Sch. 29 Pt. V(1) Note

F72 13 U.K. A road roller is an exempt vehicle.

Textual Amendments

F72 Sch. 2 para. 13 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(c), 5, Sch. 29 Pt. V(1) Note

F73 14 U.K. A vehicle is an exempt vehicle when it is—

(a) being used,

(b) going to or from the place where it is to be or has been used, or

(c) being kept for use,

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

Textual Amendments

F73 Sch. 2 para. 14 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(d), 5, Sch. 29 Pt. V(1) Note

F74 15 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F74 Sch. 2 para. 15 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(e), 5, Sch. 29 Pt. V(1) Note

F75 16 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F75 Sch. 2 para. 16 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(f), 5, Sch. 29 Pt. V(1) Note

F76 17 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F76 Sch. 2 para. 17 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(g), 5, Sch. 29 Pt. V(1) Note

Vehicles for disabled people U.K.

18 U.K. A vehicle (including a cycle with an attachment for propulsion by mechanical power) which—

(a) is adapted, and used or kept on a road, for an invalid, and

(b) does not exceed 508 kilograms in weight unladen,

is an exempt vehicle.

19 (1) A vehicle is an exempt vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who satisfies sub-paragraph (2) if—

(a) the vehicle is registered under this Act in the name of the disabled person, and

(b) no other vehicle registered in his name under this Act is an exempt vehicle under this paragraph or paragraph 7 of Schedule 4.

(2) A disabled person satisfies this sub-paragraph if—

(a) he is in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate,

(b) he is in receipt of a mobility supplement, or

(c) he has obtained, or is eligible for, a grant under—

(i) paragraph 2 of Schedule 2 to the M16 National Health Service Act 1977,

(ii) section 46(3) of the M17 National Health Service (Scotland) Act 1978, or

(iii) Article 30(3) of the M18 Health and Personal Social Services (Northern Ireland) Order 1972,

in relation to the vehicle.

(3) For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a person in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate, or of a mobility supplement, if it is so registered in the name of—

(a) an appointee, or

(b) a person nominated for the purposes of this paragraph by the person or an appointee.

(4) In sub-paragraph (3) “appointee” means—

(a) a person appointed pursuant to regulations made under (or having effect as if made under) the M19 Social Security Administration Act 1992 or the M20 Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of a disability living allowance, or

(b) a person to whom a mobility supplement is paid for application for the benefit of another person in receipt of the supplement.

(5) In this paragraph “mobility supplement” means a mobility supplement under—

(a) a scheme under the M21 Personal Injuries (Emergency Provisions) Act 1939, or

(b) an Order in Council under section 12 of the M22 Social Security (Miscellaneous Provisions) Act 1977,

or a payment appearing to the Secretary of State to be of a similar kind and specified for the purposes of this paragraph by an order made by him.

Marginal Citations

M16 1977 c. 49.

M17 1978 c. 29.

M18 S.I. 1972/1265 (N.I.14).

M19 1992 c. 5.

M20 1992 c. 8.

M21 1939 c. 82.

M22 1977 c. 5.

20 (1) A vehicle (other than an ambulance within the meaning of paragraph 6) used for the carriage of disabled people by a body for the time being recognised by the Secretary of State for the purposes of this paragraph is an exempt vehicle.

(2) The Secretary of State shall recognise a body for the purposes of this paragraph if, on an application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled people.

(3) The issue by the Secretary of State of a nil licence in respect of a vehicle under this paragraph is to be treated as recognition by him for the purposes of this paragraph of the body by reference to whose use of the vehicle the document is issued.

(4) The reference in sub-paragraph (3) to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations made by him under this Act of a document which—

(a) is in the form of a vehicle licence, and

(b) has “Nil” marked in the space provided for indicating the amount of vehicle excise duty payable.

(5) The Secretary of State may withdraw recognition of a body for the purposes of this paragraph if it appears to him that the body is no longer concerned with the care of disabled people.

[F77 Vehicles used between different parts of land] U.K.

Textual Amendments

F77 Sch. 2 para. 20A and preceding cross-heading inserted (1.7.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. II paras. 4, 5

[F78 F79 20A U.K. A vehicle is an exempt vehicle if—

(a) it is used only for purposes relating to agriculture, horticulture or forestry,

(b) it is used on public roads only in passing between different areas of land occupied by the same person, and

(c) the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres.]

Textual Amendments

F78 Sch. 2 para. 20A and preceding cross-heading inserted (1.7.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. II paras. 4, 5

F79 Sch. 2 para. 20A and preceding cross-heading inserted (1.7.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. II paras. 4, 5

Valid from 01/04/2001

Tractors U.K.

[F80 20B (1) A vehicle is an exempt vehicle if it is—

(a) an agricultural tractor, or

(b) an off-road tractor.

(2) In sub-paragraph (1) “agricultural tractor” means a tractor used on public roads solely for purposes relating to agriculture, horticulture, forestry or activities falling within sub-paragraph (3).

(3) The activities falling within this sub-paragraph are—

(a) cutting verges bordering public roads;

(b) cutting hedges or trees bordering public roads or bordering verges which border public roads.

(4) In sub-paragraph (1) “off-road tractor” means a tractor which is not an agricultural tractor (within the meaning given by sub-paragraph (2)) and which is—

(a) designed and constructed primarily for use otherwise than on roads, and

(b) incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.]

Textual Amendments

F80 Sch. 2 paras. 20B-20J inserted (retrospective to 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

Valid from 01/04/2001

Light agricultural vehicles U.K.

[F81 20C (1) A vehicle is an exempt vehicle if it is a light agricultural vehicle.

(2) In sub-paragraph (1) “light agricultural vehicle” means a vehicle which—

(a) has a revenue weight not exceeding 1,000 kilograms,

(b) is designed and constructed so as to seat only the driver,

(c) is designed and constructed primarily for use otherwise than on roads, and

(d) is used solely for purposes relating to agriculture, horticulture or forestry.]

Textual Amendments

F81 Sch. 2 paras. 20B-20J inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

Valid from 01/04/2001

Agricultural engines U.K.

[F82 20D An agricultural engine is an exempt vehicle.]

Textual Amendments

F82 Sch. 2 paras. 20B-20J inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

Valid from 01/04/2001

Mowing machines U.K.

[F83 20E A mowing machine is an exempt vehicle.]

Textual Amendments

F83 Sch. 2 paras. 20B-20J inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

Valid from 01/04/2001

Steam powered vehicles U.K.

[F84 20F A steam powered vehicle is an exempt vehicle.]

Textual Amendments

F84 Sch. 2 paras. 20B-20J inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

Valid from 01/04/2001

Electrically propelled vehicles U.K.

[F85 20G An electrically propelled vehicle is an exempt vehicle.]

Textual Amendments

F85 Sch. 2 paras. 20B-20J inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

Valid from 01/04/2001

Snow ploughs U.K.

[F86 20H A vehicle is an exempt vehicle when it is—

(a) being used,

(b) going to or from the place where it is to be or has been used, or

(c) being kept for use,

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).]

Textual Amendments

F86 Sch. 2 paras. 20B-20J inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

Valid from 01/04/2001

Gritters U.K.

[F87 20J A vehicle is an exempt vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery).]

Textual Amendments

F87 Sch. 2 paras. 20B-20J inserted (retrospectiveto 1.4.2001 with application as mentioned in s. 13(4) of the amending Act) by 2001 c. 9, s. 13(1)(4)(11)(14)

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

F88 21 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F88 Sch. 2 para. 21 repealed (1.7.1995) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. II paras. 2(h), 5, Sch. 29 Pt. V(1) Note

Vehicle testing etc. U.K.

22 (1) A vehicle is an exempt vehicle when it is being used solely for the purpose of—

(a) submitting it (by previous arrangement for a specified time on a specified date) for a compulsory test [F89 or a vehicle weight test], or

(b) bringing it away from a compulsory test [F89 or a vehicle weight test].

[F90 (1A) A vehicle is an exempt vehicle when it is being used solely for the purpose of—

(a) taking it (by previous arrangement for a specified time on a specified date) for a relevant re-examination, or

(b) bringing it away from such a re-examination.]

(2) A vehicle is an exempt vehicle when it is being used by an authorised person in the course of a compulsory test [F91 , a vehicle weight test or a relevant re-examination and is being so used]solely for the purpose of—

(a) taking it to, or bringing it away from, a place where a part of the test [F92 or re-examination] is to be, or has been, carried out, or

(b) carrying out a part of the test [F92 or re-examination].

[F93 (2A) A vehicle is an exempt vehicle when it is being used by an authorised person solely for the purpose of warming up its engine in preparation for the carrying out of—

(a) a compulsory test, or

(b) a relevant re-examination that is to be carried out for the purposes of an appeal relating to a determination made on a compulsory test.]

(3) Where the relevant certificate is refused on a compulsory test of a vehicle [F94 or as a result of a relevant re-examination,] the vehicle is an exempt vehicle when it is being used solely for the purpose of—

(a) delivering it (by previous arrangement for a specified time on a specified date) at a place where relevant work is to be done on it, or

(b) bringing it away from a place where relevant work has been done on it.

(4) In this paragraph “compulsory test” means, as respects England and Wales and Scotland—

(a) in the case of a vehicle for which by virtue of section 66(3) of the M23 Road Traffic Act 1988 a vehicle licence cannot be granted unless certain requirements are satisfied, an examination such as is specified in sub-paragraph (5), and

(b) otherwise, an examination under section 45 of the M24 Road Traffic Act 1988 with a view to obtaining a test certificate without which a vehicle licence cannot be granted for the vehicle.

(5) The examinations referred to in sub-paragraph (4)(a) are—

[F95 (a) an examination under regulations under section 49(1)(b) or (c) of the M25 Road Traffic Act 1988 (examination as to compliance with construction and use or safety requirements)]

(b) an examination for the purposes of sections 54 to 58 of that Act (examination as to a F96 . . . vehicle’s compliance with type approval requirements), [F97 and]

F98 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) an examination under regulations under section 61(2)(a) of that Act (examinations in connection with alterations to F96 . . . vehicles subject to type approval requirements).

[F99 (6) In this paragraph “compulsory test” means, as respects Northern Ireland—

(a) an examination to obtain a test certificate under Article 61 of the M26 Road Traffic (Northern Ireland) Order 1995 without which a vehicle licence cannot be obtained for the vehicle,

(b) an examination to obtain a goods vehicle test certificate under Article 65 of that Order, or

(c) an examination to obtain a public service vehicle licence under Article 60(1) of the M27 Road Traffic (Northern Ireland) Order 1981.]

[F100 (6A) In this paragraph “a vehicle weight test” means any examination of a vehicle for which provision is made by regulations under—

(a) section 61A of this Act,

(b) section 49(1)(a) of the Road Traffic Act 1988 (tests for selecting plated weights and other plated particulars), or

(c) Article 65(1)(a) of the M28 Road Traffic (Northern Ireland) Order 1995.

F100 (6B) In this paragraph “a relevant re-examination” means any examination or re-examination which is carried out in accordance with any provision or requirement made or imposed for the purposes of an appeal relating to a determination made on a compulsory test or vehicle weight test.]

(7) In this paragraph “authorised person” means—

(a) in the case of an examination within sub-paragraph (4)(b), a person who is, or is acting on behalf of, an examiner or inspector entitled to carry out such an examination or a person acting under the personal direction of such a person,

(b) in the case of an examination within sub-paragraph (5), an examiner appointed under section 66A of the Road Traffic Act 1988, a person carrying out the examination under the direction of such an examiner or a person driving the vehicle in accordance with a requirement to do so under the regulations under which the examination is carried out, F101 . . .

[F102 (c) in the case of an examination within sub-paragraph (6), an authorised examiner within the meaning of Article 61(3)(a) of the Road Traffic (Northern Ireland) Order 1995 or a vehicle examiner within the meaning of Part III of that Order; and]

[F103 (d) in the case of a relevant re-examination—

(i) the person to whom the appeal in question is made, or

(ii) any person who, by virtue of an appointment made by that person, is authorised by or under any enactment to carry out that re-examination.]

(8) In this paragraph “the relevant certificate” means, as respects England and Wales and Scotland—

(a) a test certificate (as defined in section 45(2) of the Road Traffic Act 1988),

(b) a goods vehicle test certificate (as defined in section 49 of that Act), or

(c) a type approval certificate or Minister’s approval certificate (as defined in sections 54 to 58 of that Act).

(9) In this paragraph “the relevant certificate” means, as respects Northern Ireland—

[F104 (a) a test certificate (within the meaning of Article 61(2) of the Road Traffic (Northern Ireland) Order 1995),

(b) a goods vehicle test certificate (within the meaning of Article 65(2) of that Order), or]

(c) a type approval certificate or Department’s approval certificate (within the meaning of Article 31A of that Order).

(10) In this paragraph “relevant work” means—

(a) where the relevant certificate which is refused is a test certificate F105 . . ., work done or to be done to remedy for a further compulsory test the defects on the ground of which the relevant certificate was refused, and

(b) in any other case, work done or to be done to remedy the defects on the ground of which the relevant certificate was refused (including work to alter the vehicle in some aspect of design, construction, equipment or marking on account of which the relevant certificate was refused).

Textual Amendments

F89 Words in Sch. 2 para. 22(1) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(2)(10)

F90 Sch. 2 para. 22(1A) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(3)(10)

F91 Words in Sch. 2 para. 22(2) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(4)(a)(10)

F92 Words in Sch. 2 para. 22(a)(b) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(4)(b)(10)

F93 Sch. 2 para. 22(2A) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(5)(10)

F94 Words in Sch. 2 para. 22(3) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(6)(10)

F95 Sch. 2 para. 22(5)(a) substituted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(7)(a)(10)

F96 Words in Sch. 2 para. 22(5)(b)(d) repealed (retrospective to 28.11.1995) by 1996 c. 8, s. 205, Sch. 41 Pt. II(4) Note

F97 Word in Sch. 2 para. 22(5)(b) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(7)(b)(10)

F98 Sch. 2 para. 22(5)(c) repealed (retrospective to 28.11.1995) by 1996 c. 8, ss. 20(1)(7)(c)(10), 205, Sch. 41 Pt. II(4) Note

F99 Sch. 2 para. 22(6) substituted (in operation 24.1.1996) by 1996 c. 8, s. 21(1)(2)(6) (with s. 21(7)); S.I. 1995/2994, art. 1(2)

F100 Sch. 2 para. 22(6A)(6B) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(8)(10)

F101 Word in Sch. 2 para. 22(7)(b) repealed (retrospective to 28.11.1995) by 1996 c. 8, ss. 20(1)(9)(a)(10), 205, Sch. 41 Pt. II(4) Note (with s. 21(3))

F102 Sch. 2 para. 22(7)(c) substituted (in operation 24.1.1996) by 1996 c. 8, s. 21(1)(3)(6) (with s. 21(7)); S.I. 1995/2994, art. 1(2)

F103 Sch. 2 para. 22(7)(d) inserted (retrospective to 28.11.1995) by 1996 c. 8, s. 20(1)(9)(c)

F104 Sch. 2 para. 22(9)(a)(b) substituted (in operation 24.1.1996) by 1996 c. 8, s. 21(1)(4)(6) (with s. 21(7)); S.I. 1995/2994, art. 1(2)

F105 Sch. 2 para. 22(10)(a) repealed (retrospective to 28.11.1995) by 1996 c. 8, s. 205, Sch. 41 Pt. II(4) Note

Marginal Citations

M23 1988 c. 52.

M24 1988 c. 52.

M25 1988 c. 52.

M26 S.I. 1995/2994 (N.I. 18).

M27 S.I. 1981/154 (N.I. 1).

M28 S.I. 1995/2994 (N.I. 18).

Vehicles for export U.K.

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

(a) it has been supplied to the person keeping it by a taxable person within the meaning of section [F106 3 of the Value Added Tax Act 1994], and

(b) the supply has been zero-rated under subsection [F107 (8) of section 30] of that Act.

(2) If at any time the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under [F108 subsection (10)] of that section (or would have become payable but for any authorisation or waiver under that subsection), the vehicle is deemed never to have been an exempt vehicle under sub-paragraph (1).

Textual Amendments

F106 Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(a)

F107 Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(b)

F108 Words in Sch. 2 para. 23 substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 14(c)

Vehicles imported by members of foreign armed forces etc. U.K.

24 U.K. The Secretary of State may by regulations provide that, in such cases, subject to such conditions and for such period as may be prescribed by the regulations, a vehicle is an exempt vehicle if it has been imported by—

(a) a person for the time being appointed to serve with any body, contingent or detachment of the forces of any country prescribed by the regulations which is for the time being present in the United Kingdom on the invitation of Her Majesty’s Government in the United Kingdom,

(b) a member of any country’s military forces, except Her Majesty’s United Kingdom forces, who is for the time being appointed to serve in the United Kingdom under the orders of any organisation so prescribed,

(c) a person for the time being recognised by the Secretary of State as a member of a civilian component of a force within sub-paragraph (a) or as a civilian member of an organisation within sub-paragraph (b), or

(d) any dependant of a description so prescribed of a person within sub-paragraph (a), (b) or (c).

Valid from 23/03/2006

[F109 Light passenger vehicles with low CO₂ emissions U.K.

Textual Amendments

F109 S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(8)(9)

[F110 25 U.K. A vehicle is an exempt vehicle if—

(a) it is a vehicle to which Part 1A of Schedule 1 applies, and

(b) the applicable CO₂ emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.]]

Textual Amendments

F110 S. 25 and cross-heading inserted (retrospective to 23.3.2006 with effect as mentioned in s. 13(10) of the amending Act) by Finance Act 2006 (c. 25), s. 13(8)(9)

[F111 SCHEDULE 2A U.K.

Textual Amendments

F111 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F112 Immobilisation U.K.

Textual Amendments

F112 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F113 1 (1) The Secretary of State may make regulations under this Schedule with respect to any case where an authorised person has reason to believe that, on or after such date as may be prescribed, an offence under section 29(1) is being committed as regards a vehicle which is stationary on a public road. U.K.

(2) The regulations may provide that the authorised person or a person acting under his direction may—

(a) fix an immobilisation device to the vehicle while it remains in the place where it is stationary, or

(b) move it from that place to another place on the same or another public road and fix an immobilisation device to it in that other place.

(3) The regulations may provide that on any occasion when an immobilisation device is fixed to a vehicle in accordance with the regulations the person fixing the device shall also fix to the vehicle a notice—

(a) indicating that the device has been fixed to the vehicle and warning that no attempt should be made to drive it or otherwise put it in motion until it has been released from the device;

(b) specifying the steps to be taken to secure its release;

(c) giving such other information as may be prescribed.

(4) The regulations may provide that—

(a) a vehicle to which an immobilisation device has been fixed in accordance with the regulations may only be released from the device by or under the direction of an authorised person;

(b) subject to that, such a vehicle shall be released from the device if the first and second requirements specified below are met.

(5) The first requirement is that such charge in respect of the release as may be prescribed is paid in any manner specified in the immobilisation notice.

(6) The second requirement is that—

(a) a vehicle licence is produced in accordance with instructions specified in the immobilisation notice, and the licence is one which is in force for the vehicle concerned at the time the licence is produced, or

(b) where such a licence is not produced, such sum as may be prescribed is paid in any manner specified in the immobilisation notice.

(7) The regulations may provide that they shall not apply in relation to a vehicle if—

(a) a current disabled person’s badge is displayed on the vehicle, or

(b) such other conditions as may be prescribed are fulfilled;

and “disabled person’s badge” here means a badge issued, or having effect as if issued, under any regulations for the time being in force under section 21 of the Chronically Sick and Disabled Persons Act 1970 or any regulations for the M29 time being in force under section 14 of the M30 Chronically Sick and Disabled Persons (Northern Ireland) Act 1978.

(8) The regulations may provide that an immobilisation notice shall not be removed or interfered with except by or on the authority of a person falling within a prescribed description.

Textual Amendments

F113 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

Marginal Citations

M29 1970 c. 44.

M30 1978 c. 53.

F114 Offences connected with immobilisation U.K.

Textual Amendments

F114 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F115 2 (1) The regulations may provide that a person contravening provision made under paragraph 1(8) is guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale. U.K.

(2) The regulations may provide that a person who, without being authorised to do so in accordance with provision made under paragraph 1, removes or attempts to remove an immobilisation device fixed to a vehicle in accordance with the regulations is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(3) The regulations may provide that where they would apply in relation to a vehicle but for provision made under paragraph 1(7)(a) and the vehicle was not, at the time it was stationary, being used—

(a) in accordance with regulations under section 21 of the M31 Chronically Sick and Disabled Persons Act 1970 or regulations under section 14 of the M32 Chronically Sick and Disabled Persons (Northern Ireland) Act 1978, and

(b) in circumstances falling within section 117(1)(b) of the M33 Road Traffic Regulation Act 1984 or Article 174A(2)(b) of the M34 Road Traffic (Northern Ireland) Order 1981 (use where a disabled person’s concession would be available),

the person in charge of the vehicle at that time is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4) The regulations may provide that where—

(a) a person makes a declaration with a view to securing the release of a vehicle from an immobilisation device purported to have been fixed in accordance with the regulations,

(b) the declaration is that the vehicle is or was an exempt vehicle, and

(c) the declaration is to the person’s knowledge either false or in any material respect misleading,

he is guilty of an offence.

(5) The regulations may provide that a person guilty of an offence by virtue of provision made under sub-paragraph (4) is liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum, and

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.

Textual Amendments

F115 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

Marginal Citations

M31 1970 c. 44.

M32 1978 c. 53.

M33 1984 c. 27.

M34 S.I. 1981/154 (N.I.1).

F116 Removal and disposal of vehicles U.K.

Textual Amendments

F116 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F117 3 (1) The regulations may make provision as regards a case where—

(a) an immobilisation device is fixed to a vehicle in accordance with the regulations, and

(b) such conditions as may be prescribed are fulfilled.

(2) The regulations may provide that an authorised person, or a person acting under the direction of an authorised person, may remove the vehicle and deliver it into the custody of a person—

(a) who is identified in accordance with prescribed rules, and

(b) who agrees to accept delivery in accordance with arrangements agreed between that person and the Secretary of State;

and the arrangements may include provision as to the payment of a sum to the person into whose custody the vehicle is delivered.

(3) The regulations may provide that the person into whose custody the vehicle is delivered may dispose of it, and in particular provision may be made as to—

(a) the time at which the vehicle may be disposed of;

(b) the manner in which it may be disposed of.

(4) The regulations may make provision allowing a person to take possession of the vehicle if—

(a) he claims it before it is disposed of, and

(b) any prescribed conditions are fulfilled.

(5) The regulations may provide for a sum of an amount arrived at under prescribed rules to be paid to a person if—

(a) he claims after the vehicle’s disposal to be or to have been its owner,

(b) the claim is made within a prescribed time of the disposal, and

(c) any other prescribed conditions are fulfilled.

(6) The regulations may provide that—

(a) the Secretary of State, or

(b) a person into whose custody the vehicle is delivered under the regulations,

may recover from the vehicle’s owner (whether or not a claim is made under provision made under sub-paragraph (4) or (5)) such charges as may be prescribed in respect of all or any of the following, namely, its release, removal, custody and disposal; and “owner” here means the person who was the owner when the immobilisation device was fixed.

(7) The conditions prescribed under sub-paragraph (4) may include conditions as to—

(a) satisfying the person with custody that the claimant is the vehicle’s owner;

(b) the payment of prescribed charges in respect of the vehicle’s release, removal and custody;

(c) the production of a vehicle licence;

(d) payment of a prescribed sum where a vehicle licence is not produced.

(8) Without prejudice to anything in the preceding provisions of this paragraph, the regulations may include provision for purposes corresponding to those of sections 101 and 102 of the M35 Road Traffic Regulation Act 1984 (disposal and charges) subject to such additions, omissions or other modifications as the Secretary of State thinks fit.

Textual Amendments

F117 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

Marginal Citations

M35 1984 c. 27.

F118 Offences as to securing possession of vehicles U.K.

Textual Amendments

F118 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F119 4 (1) The regulations may provide that where— U.K.

(a) a person makes a declaration with a view to securing possession of a vehicle purported to have been delivered into the custody of a person in accordance with provision made under paragraph 3,

(b) the declaration is that the vehicle is or was an exempt vehicle, and

(c) the declaration is to the person’s knowledge either false or in any material respect misleading,

he is guilty of an offence.

(2) The regulations may provide that a person guilty of such an offence is liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum, and

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.

Textual Amendments

F119 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F120 Payment of sum where licence not produced U.K.

Textual Amendments

F120 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F121 5 (1) The regulations may make provision as regards a case where a person pays a prescribed sum in pursuance of provision made under— U.K.

(a) paragraph 1(6)(b), or

(b) paragraph 3(7)(d).

(2) The regulations may—

(a) provide for a voucher to be issued in respect of the sum;

(b) provide for setting the sum against the amount of any vehicle excise duty payable in respect of the vehicle concerned;

(c) provide for the refund of any sum;

(d) provide that where a voucher has been issued section 29(1) and any other prescribed provision of this Act shall not apply, as regards the vehicle concerned, in relation to events occurring in a prescribed period.

(3) The regulations may make provision—

(a) as to the information to be provided before a voucher is issued;

(b) as to the contents of vouchers;

(c) specifying conditions subject to which any provision under sub-paragraph (2)(b) to (d) is to have effect.

(4) The regulations may make provision as to any case where a voucher is issued on receipt of a cheque which is subsequently dishonoured, and in particular the regulations may—

(a) provide for a voucher to be void;

(b) provide that, where the sum concerned is set against the amount of any vehicle excise duty, the licence concerned shall be void;

(c) make provision under which a person is required to deliver up a void voucher or void licence.

Textual Amendments

F121 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F122 Offences relating to vouchers U.K.

Textual Amendments

F122 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F123 6 (1) The regulations may provide that— U.K.

(a) a person is guilty of an offence if within such reasonable period as is found in accordance with prescribed rules he fails to deliver up a voucher that is void by virtue of provision made under paragraph 5(4);

(b) a person guilty of such an offence shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(2) The regulations may provide that a person is guilty of an offence if within such reasonable period as is found in accordance with prescribed rules he fails to deliver up a licence that is void by virtue of provision made under paragraph 5(4), and that a person guilty of such an offence shall be liable on summary conviction to a penalty of whichever is the greater of—

(a) level 3 on the standard scale;

(b) an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.

(3) The regulations may provide that where a person is convicted of an offence under provision made by virtue of sub-paragraph (2) he must pay, in addition to any penalty, an amount found in accordance with prescribed rules.

(4) The regulations may provide that if—

(a) a voucher is void by virtue of provision made under paragraph 5(4),

(b) a person seeks to set the sum concerned against the amount of any vehicle excise duty, and

(c) he knows the voucher is void,

he is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(5) The regulations may provide that a person who in connection with—

(a) obtaining a voucher for which provision is made under paragraph 5, or

(b) obtaining a refund of any sum in respect of which such a voucher is issued,

makes a declaration which to his knowledge is either false or in any material respect misleading is guilty of an offence.

(6) The regulations may provide that a person is guilty of an offence if he forges, fraudulently alters, fraudulently uses, fraudulently lends or fraudulently allows to be used by another person a voucher for which provision is made under paragraph 5.

(7) The regulations may provide that a person guilty of an offence under provision made under sub-paragraph (5) or (6) is liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum, and

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or (except in Scotland) to both.

Textual Amendments

F123 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F124 Vouchers: general U.K.

Textual Amendments

F124 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F125 7 U.K. Without prejudice to anything in paragraphs 5(4) and 6 the regulations may include provision for purposes corresponding to those of sections 19A and 36 subject to such additions, omissions or other modifications as the Secretary of State thinks fit.

Textual Amendments

F125 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F126 Disputes U.K.

Textual Amendments

F126 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F127 8 U.K. The regulations may make provision about the proceedings to be followed where a dispute occurs as a result of the regulations, and in particular provision may be made—

(a) for an application to be made to a magistrates’ court or (in Northern Ireland) a court of summary jurisdiction;

(b) for a court to order a sum to be paid by the Secretary of State.

Textual Amendments

F127 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F128 Authorised persons U.K.

Textual Amendments

F128 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F129 9 U.K. As regards anything falling to be done under the regulations (such as receiving payment of a charge or other sum or issuing a voucher) the regulations may provide that it may be done—

(a) by an authorised person, or

(b) by an authorised person or a person acting under his direction.

Textual Amendments

F129 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F130 Application of provisions U.K.

Textual Amendments

F130 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F131 10 (1) The regulations may provide that they shall only apply where the authorised person has reason to believe that the offence mentioned in paragraph 1(1) is being committed before such date as may be prescribed. U.K.

(2) The regulations may provide that they shall only apply where the vehicle mentioned in paragraph 1(1) is in a prescribed area.

(3) Different dates may be prescribed under paragraph 1(1) or sub-paragraph (1) above in relation to different areas prescribed under sub-paragraph (2) above.

Textual Amendments

F131 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F132 Interpretation U.K.

Textual Amendments

F132 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F133 11 (1) The regulations may make provision as to the meaning for the purposes of the regulations of “owner” as regards a vehicle. U.K.

(2) In particular, the regulations may provide that for the purposes of the regulations—

(a) the owner of a vehicle at a particular time shall be taken to be the person by whom it is then kept;

(b) the person by whom a vehicle is kept at a particular time shall be taken to be the person in whose name it is then registered by virtue of this Act.

Textual Amendments

F133 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F134 12 (1) The regulations may make provision as to the meaning in the regulations of “authorised person”. U.K.

(2) In particular, the regulations may provide that—

(a) references to an authorised person are to a person authorised by the Secretary of State for the purposes of the regulations;

(b) an authorised person may be a local authority or an employee of a local authority or a member of a police force or some other person;

(c) different persons may be authorised for the purposes of different provisions of the regulations.

Textual Amendments

F134 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

F135 13 U.K. In this Schedule—

(a) references to an immobilisation device are to a device or appliance which is an immobilisation device for the purposes of section 104 of the M36 Road Traffic Regulation Act 1984 (immobilisation of vehicles illegally parked);

(b) references to an immobilisation notice are to a notice fixed to a vehicle in accordance with the regulations;

(c) “prescribed” means prescribed by regulations made under this Schedule.]

Textual Amendments

F135 Sch. 2A inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 para. 36(2)

Marginal Citations

M36 1984 c. 27.

Section 63.

SCHEDULE 3 U.K. Consequential amendments

The Scrap Metal Dealers Act 1964 (c. 69) U.K.

1 U.K. In section 9(6) of the Scrap Metal Dealers Act 1964, for the words from “provisions of” to “as to” substitute “ provisions of the Vehicle Excise and Registration Act 1994 as to ”.

The Finance Act 1966 (c. 18) U.K.

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

(a) for the words from the beginning to “the Treasury may” substitute “ notwithstanding anything in section 6(6) of the Vehicle Excise and Registration Act 1994 (vehicle excise duty to be paid into the Consolidated Fund), the Treasury may ”,

(b) for the words “the duties levied under that Act” substitute “ the vehicle excise duty levied ”, and

(c) for the words “such duties” substitute “ that duty ”.

The Wireless Telegraphy Act 1967 (c. 72) U.K.

3 In section 8 of the Wireless Telegraphy Act 1967—

(a) in subsection (1)—

(i) for the words from “regulations under” to “as” substitute “ regulations under the Vehicle Excise and Registration Act 1994 as ”, and

(ii) for the words from “the said” to “where” substitute “ the Vehicle Excise and Registration Act 1994 where ”, and

(b) in subsection (3), for the words from “contained” to the end substitute “ contained in the Vehicle Excise and Registration Act 1994 ”.

The Port of London Act 1968 (c. xxxii) U.K.

4 U.K. In section 199(3) and (5) of the Port of London Act 1968, in the proviso, for the words from “the Vehicles” to the end of paragraph (a) substitute “the Vehicle Excise and Registration Act 1994, in respect of a motor vehicle—

(a) under paragraph 21 of Schedule 2 to that Act;”.

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

5 U.K. In section 7(4) of the Road Traffic (Foreign Vehicles) Act 1972, for the words from “issued” to “shall” substitute “ issued under the Vehicle Excise and Registration Act 1994 shall ”.

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

6 U.K. In Article 30(2)(c) of the Health and Personal Social Services (Northern Ireland) Order 1972, for the words “the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “ the Vehicle Excise and Registration Act 1994 ”.

The Control of Pollution Act 1974 (c. 40) U.K.

7 U.K. In section 73(1) of the Control of Pollution Act 1974, in the definition of “person responsible”, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

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

8 U.K. In section 1(6) of the International Road Haulage Permits Act 1975, for the words from “issued” to “shall” substitute “ issued under the Vehicle Excise and Registration Act 1994 shall ”.

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

9 U.K. In section 19(4) of the International Carriage of Perishable Foodstuffs Act 1976, for the words from “issued” to “shall” substitute “ issued under the Vehicle Excise and Registration Act 1994 shall ”.

The National Health Service Act 1977 (c. 49) U.K.

10 In sections 23(4) and 27(5) of, and paragraph 1(c) of Schedule 2 to, the National Health Service Act 1977, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

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

11 U.K. In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland) Order 1977, for the words “the Vehicles (Excise) Act 1971 or the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “ the Vehicle Excise and Registration Act 1994 ”.

The Refuse Disposal (Amenity) Act 1978 (c. 3) U.K.

12 U.K. In section 11(1) of the Refuse Disposal (Amenity) Act 1978, in the definition of “licence”, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

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

13 U.K. In sections 15(3) and 16(2) of the National Health Service (Scotland) Act 1978, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

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

14 U.K. In Article 36(1) of the Pollution Control and Local Government (Northern Ireland) Order 1978, in the definition of “licence”—

(a) for the words “the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “ the Vehicle Excise and Registration Act 1994 ”, and

(b) for the words “than Northern Ireland” substitute “ than the United Kingdom ”.

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

15 U.K. In section 102(3)(aa) of the Customs and Excise Management Act 1979, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

The Hydrocarbon Oil Duties Act 1979 (c. 5) U.K.

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

(a) in paragraph 1, for the words “vehicle excise licence” substitute “ licence under the Vehicle Excise and Registration Act 1994 ”,

(b) in paragraph 2, for sub-paragraphs (a) to (c) substitute—

“(a) any vehicle exempted from vehicle excise duty by—

(i) paragraph 12 (road construction vehicles),

(ii) paragraph 13 (road rollers),

(iii) paragraph 14 (snow ploughs etc.),

(iv) paragraph 15 (gritting vehicles), or

(v) paragraph 21 (vehicles used for short journeys between different parts of a person’s land),

of Schedule 2 to the Vehicle Excise and Registration Act 1994, and

(b) any vehicle in relation to which the annual rate of vehicle excise duty is that specified in Part IV of Schedule 1 to that Act (special machines).”, and

(c) for paragraph 4 substitute—

“4 vehicle in respect of which there is current a certificate or document in the form of a licence issued under regulations under section 22(2) of the Vehicle Excise and Registration Act 1994 shall be treated for the purposes of this Schedule as a vehicle in respect of which a licence under that Act is in force.”

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

17 (1) In Articles 29(2), 31D(3), 34(6), 188(1) and 198(1)(f) of the Road Traffic (Northern Ireland) Order 1981, for the words “the Vehicles (Excise) Act (Northern Ireland) 1972” substitute “ the Vehicle Excise and Registration Act 1994 ”.

(2) In Article 34 of that Order—

(a) in paragraph (2)(a), for the words from “under” to “1920” substitute “ under the Vehicle Excise and Registration Act 1994 or any corresponding earlier legislation ”,

(b) in paragraph (2)(b), for the words “registered under” onwards substitute “ so registered ”, and

(c) in paragraph (3)—

(i) for the words “section 20 of the Vehicles (Excise) Act 1971” substitute “ section 24 of the Vehicle Excise and Registration Act 1994 ”, and

(ii) for the words “section 19(1)(b)” substitute “ section 21(2) ”.

(3) In Article 89(4) of that Order, for the words “the Vehicles (Excise) Act (Northern Ireland) 1972 or under the Vehicles (Excise) Act 1971 or under any statutory provisions repealed by those Acts” substitute “ the Vehicle Excise and Registration Act 1994 ”.

The Road Traffic Regulation Act 1984 (c. 27) U.K.

18 (1) In sections 101(8) and 111(7) of the Road Traffic Regulation Act 1984, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”. U.K.

(2) In paragraph 2(2) of Schedule 12 to that Act, for paragraph (f) substitute—

“(f) by its being used, or kept, on a public road within the meaning of the Vehicle Excise and Registration Act 1994 without a licence under that Act being exhibited on the vehicle in the manner prescribed by regulations under that Act.”

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

19 U.K. In section 4(1)(a) of the Police and Criminal Evidence Act 1984, for the word “vehicles” substitute “ vehicle ”.

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

20 U.K. In section 1A(5) of the Sporting Events (Control of Alcohol etc.) Act 1985, for the words “section 1(1) of the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

The Finance Act 1986 (c. 41) U.K.

F136 21 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F136 Sch. 3 para. 21 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

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

22 In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income and Corporation Taxes Act 1988, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994. ”

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

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

(a) in paragraph (d), for the words “section 4(1)(g) of the Vehicles (Excise) Act 1971” substitute “ paragraph 18 of Schedule 2 to the Vehicle Excise and Registration Act 1994 ”, and

(b) in paragraph (e), for the words “section 7(2) of that Act” substitute “ paragraph 19 of that Schedule ”.

The Road Traffic Act 1988 (c. 52) U.K.

24 (1) In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10) and 183(2)(a) of the Road Traffic Act 1988, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”. U.K.

(2) In section 47 of that Act—

(a) in subsection (2)(a), for the words from “under” to “1920” substitute “ under the Vehicle Excise and Registration Act 1994 or any corresponding earlier legislation ”,

(b) in subsection (2)(b), for the words “registered under” onwards substitute “ so registered ”, and

(c) in subsection (4)—

(i) for the words “section 20 of the Vehicles (Excise) Act 1971” substitute “ section 24 of the Vehicle Excise and Registration Act 1994 ”, and

(ii) for the words “section 19(1)(b)” substitute “ section 21(2) ”.

(3) In section 64A of that Act—

(a) in subsection (1)(a)(i), for the words “section 19 of the Vehicles (Excise) Act 1971” substitute “ section 21 of the Vehicle Excise and Registration Act 1994 ”,

(b) in subsection (2)—

(i) in paragraph (a), for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”, and

(ii) in paragraph (b), for the words “section 19” substitute “ section 21 ”, and

(c) in subsection (4)—

(i) for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”, and

(ii) for the words “section 16(2)” substitute “ section 12(2) ”.

(4) In section 65A of that Act—

(a) in subsection (1)(a)(i), for the words “section 19 of the Vehicles (Excise) Act 1971” substitute “ section 21 of the Vehicle Excise and Registration Act 1994 ”, and

(b) in subsection (3)—

(i) in paragraph (a), for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”, and

(ii) in paragraph (b), for the words “section 19” substitute “ section 21 ”.

(5) In section 156 of that Act, for the words “section 37 of the Vehicles (Excise) Act 1971” substitute “ section 57 of the Vehicle Excise and Registration Act 1994 ”.

The Road Traffic Offenders Act 1988 (c. 53) U.K.

25 (1) In sections 71(9)(b), 85(5) and 89(2)(c) of the Road Traffic Offenders Act 1988, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”. U.K.

(2) In Schedule 3 to that Act add at the end—

“ Offences under the Vehicle Excise and Registration Act 1994 (c. 22) U.K.

Section 33 of the Vehicle Excise and Registration Act 1994.	Using or keeping a vehicle on a public road without licence being exhibited in manner prescribed by regulations.
Section 42 of that Act.	Driving or keeping a vehicle without required registration mark.
Section 43 of that Act.	Driving or keeping a vehicle with registration mark obscured etc.”

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

26 U.K. In Article 6(1)(a) of the Police and Criminal Evidence (Northern Ireland) Order 1989, for the word “vehicles” substitute “ vehicle ”.

The Environmental Protection Act 1990 (c. 43) U.K.

27 U.K. In section 79(7) of the Environmental Protection Act 1990, in the definition of “person responsible”, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

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

28 U.K. In sections 13(2) and 36(2) of the New Roads and Street Works Act 1991, for paragraphs (b) to (d) substitute—

“(b) a vehicle which is exempt from vehicle excise duty under—

(i) paragraph 4 (fire engines),

(ii) paragraph 6 (ambulances),

(iii) paragraph 18 (invalid carriages),

(iv) paragraph 19 (vehicles for use by or for purposes of certain disabled people), or

(v) paragraph 20 (vehicles used for carriage of disabled people by recognised bodies),

of Schedule 2 to the Vehicle Excise and Registration Act 1994.”

The Road Traffic Act 1991 (c. 40) U.K.

29 U.K. In sections 79(2)(a) and 82(3) of the Road Traffic Act 1991, for the words “the Vehicles (Excise) Act 1971” substitute “ the Vehicle Excise and Registration Act 1994 ”.

The Criminal Justice Act 1991 (c. 53) U.K.

30 U.K. In section 24(4) of the Criminal Justice Act 1991, in the definition of “fine”—

(a) in paragraph (a), for the words “section 8(1) or 18(4) of the Vehicles (Excise) Act 1971” substitute “ section 29 or 37 of the Vehicle Excise and Registration Act 1994 ”, and

(b) in paragraph (b), for the words “section 9, 18A or 26A of the said Act of 1971” substitute “ section 30, 36 or 38 of the Vehicle Excise and Registration Act 1994 ”.

The Severn Bridges Act 1992 (c. 3) U.K.

31 U.K. In section 8(5) of the Severn Bridges Act 1992, for paragraphs (c) and (d) substitute—

“(c) a vehicle which is exempt from vehicle excise duty under—

(i) paragraph 6 (ambulances),

(ii) paragraph 19 (vehicles for use by or for purposes of certain disabled people), or

(iii) paragraph 20 (vehicles used for carriage of disabled people by recognised bodies),

of Schedule 2 to the Vehicle Excise and Registration Act 1994,”.

The Finance Act 1994 (c. 9) U.K.

32 U.K. In section 17(4) of the Finance Act 1994, for the word “vehicles” substitute “ vehicle ”.

Section 64.

SCHEDULE 4 U.K. Transitionals etc

General transitionals and savings U.K.

1 U.K. The substitution of this Act for the provisions repealed or revoked by this Act does not affect the continuity of the law.

2 (1) Anything done, or having effect as done, (including the making of subordinate legislation and the issuing of licences) under or for the purposes of any provision repealed or revoked by this Act has effect as if done under or for the purposes of any corresponding provision of this Act. U.K.

(2) Sub-paragraph (1) does not apply to the M37 Vehicle Licences (Duration and Rate of Duty) Order 1980.

Marginal Citations

M37 S.I. 1980/1183.

3 U.K. Any reference (express or implied) in this Act or any other enactment, or in any instrument or document, to a provision of this Act is (so far as the context permits) to be read as (according to the context) being or including in relation to times, circumstances and purposes before the commencement of this Act a reference to the corresponding provision repealed or revoked by this Act.

4 U.K. Any reference (express or implied) in any enactment, or in any instrument or document, to a provision repealed or revoked by this Act is (so far as the context permits) to be read as (according to the context) being or including in relation to times, circumstances and purposes after the commencement of this Act a reference to the corresponding provision of this Act.

5 U.K. Paragraphs 1 to 4 have effect in place of section 17(2) of the M38 Interpretation Act 1978 (but are without prejudice to any other provision of that Act).

Marginal Citations

M38 1978 c. 30.

Preservation of old transitionals and savings U.K.

6 (1) The repeal by this Act of an enactment previously repealed subject to savings (whether or not in the repealing enactment) does not affect the continued operation of those savings. U.K.

(2) The repeal by this Act of a saving made on the previous repeal of an enactment does not affect the operation of the saving in so far as it remains capable of having effect.

(3) Where the purpose of an enactment repealed by this Act was to secure that the substitution of the provisions of the Act containing that enactment for provisions repealed by that Act did not affect the continuity of the law, the enactment repealed by this Act continues to have effect in so far as it is capable of doing so.

Exemption for disabled passengers U.K.

7 (1) Where— U.K.

(a) a vehicle is suitable for use by persons having a particular disability that so incapacitates them in the use of their limbs that they have to be driven and cared for by a full-time constant attendant,

(b) the vehicle is registered under this Act in the name of a person who has such a disability and is a person to whom this paragraph applies,

(c) that person is sufficiently disabled to be eligible for an invalid tricycle under the M39 National Health Service Act 1977, the M40 National Health Service (Scotland) Act 1978 or the M41 Health and Personal Social Services (Northern Ireland) Order 1972 but too disabled to drive it, and

(d) no other vehicle registered in that person’s name under this Act, or deemed to be so registered under sub-paragraph (3) of paragraph 19 of Schedule 2, is an exempt vehicle under that paragraph,

the vehicle is an exempt vehicle if used or kept for use by or for the purposes of that person.

(2) This paragraph applies to a person if—

(a) there remains valid a relevant certificate issued in respect of him before 13th October 1993 (the day on which the repeal of the provisions specified in section 12(1) of the M42 Finance (No.2) Act 1992 came into force), or

(b) an application for a relevant certificate in respect of him had been received by the Secretary of State or the Department of Health and Social Services for Northern Ireland before that date and a relevant certificate issued pursuant to that application remains valid.

(3) In this paragraph a “relevant certificate” means—

(a) a certificate issued by the Secretary of State (or the Minister of Transport) containing a statement as described in Regulation 26(2)(b)(i) and (ii) of the M43 Road Vehicles (Registration and Licensing) Regulations 1971 (as in force on 29th December 1972) or a statement to similar effect, or

(b) a certificate issued by the Department of Health and Social Services for Northern Ireland (or the Ministry of Health and Social Services for Northern Ireland) containing a statement as described in Regulation 27(2)(b)(i) and (ii) of the M44 Road Vehicles (Registration and Licensing) Regulations (Northern Ireland) 1973 (as originally in force) or a statement to similar effect,

including (in either case) any renewal or continuation of such a certificate.

(4) For the purposes of sub-paragraph (2) a relevant certificate issued in respect of a person remains valid for as long as the matters stated in the certificate in relation to the person’s disability remain unaltered.

(5) Where immediately before 13th October 1993 a person to whom this paragraph applies was under the age of five, the person ceases to be a person to whom this paragraph applies—

(a) if a relevant licence document is in force on the day on which he attains the age of five in respect of a vehicle used or kept for use for his purposes, when that licence document expires, and

(b) otherwise, on attaining the age of five.

(6) In sub-paragraph (5) “relevant licence document” means a document in the form of a licence issued under—

(a) Regulation 26(3A)(b) of the Road Vehicles (Registration and Licensing) Regulations 1971,

(b) Regulation 27(4)(b) of the Road Vehicles (Registration and Licensing) Regulations (Northern Ireland) 1973, or

(c) paragraph 4 or 6 of the Schedule to the M45 Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993,

or any re-enactment (with or without modifications) of any of those provisions.

(7) Regulations under section 22(2) of this Act which require a person to furnish information relating to a vehicle which is an exempt vehicle under this paragraph may require him to furnish (in addition) such evidence of the facts giving rise to the exemption as is prescribed by the regulations.

(8) In spite of the repeal by this Act of section 12(2) of the M46 Finance (No.2) Act 1992, paragraphs 4 to 8 of the Schedule to the M47 Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993 shall, until the coming into force of the first regulations made by virtue of sub-paragraph (7) (unless revoked and subject to any amendments), continue to have effect but subject to the modifications specified in sub-paragraph (9).

(9) The modifications referred to in sub-paragraph (8) are—

(a) the substitution of a reference to this paragraph for any reference to paragraph 2 of that Schedule,

(b) the addition of a reference to this Act after the first reference to the M48 Vehicles (Excise) Act 1971 in paragraphs 4(4)(a) and 6(4)(a),

(c) the substitution of a reference to this Act for each other reference to the Vehicles (Excise) Act 1971, and

(d) the substitution of a reference to section 23 of this Act for any reference to section 19 of that Act and of a reference to subsection (3) of section 23 of this Act for any reference to subsection (2) of section 19 of that Act.

(10) Sections 44 and 45 of this Act have effect in relation to a vehicle which is an exempt vehicle under this paragraph as they have effect in relation to a vehicle which is an exempt vehicle under paragraph 19 of Schedule 2 to this Act.

(11) If and to the extent that, immediately before the coming into force of this Act, the Secretary of State had power to amend or revoke by order any provision of the Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993, he has the same power in relation to so much of this paragraph as reproduces that provision.

Marginal Citations

M39 1977 c. 49.

M40 1978 c. 29.

M41 S.I. 1972/1265 (N.I.14).

M42 1992 c. 48.

M43 S.I. 1971/450.

M44 S.R. and O. (N.I.) 1973 No. 490.

M45 S.I. 1993/2272.

M46 1992 c. 48.

M47 S.I. 1993/2272.

M48 1971 c. 10.

Trade licences U.K.

8 (1) On and after such day as the Secretary of State may by order appoint this Act shall have effect as if for section 13 there were substituted—

“13 Trade licences: duration and amount of duty.

“13 (1) A trade licence may be taken out—

(a) for a period of twelve months, or

(b) for a period of six months.

(2) A trade licence taken out by a person who is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)) may be taken out only for a period of six months.

(3) The Secretary of State may require that a trade licence taken out by a motor trader or vehicle tester who does not hold an existing trade licence may be taken out only for a period of six months.

(4) The rate of duty applicable to a trade licence taken out for a period of twelve months is—

(a) the annual rate currently applicable to a vehicle under sub-paragraph (1)(c) of paragraph 2 of Schedule 1 if the licence is to be used only for vehicles to which that paragraph applies, and

(b) otherwise, the annual rate currently applicable to a vehicle under paragraph [F137 1(1)(a)] of Schedule 1.

(5) The rate of duty applicable to a trade licence taken out for a period of six months is fifty-five per cent. of the rate applicable to the corresponding trade licence taken out for a period of twelve months.

(6) In determining a rate of duty under subsection (5) any fraction of five pence—

(a) if it exceeds two and a half pence, shall be treated as five pence, and

(b) otherwise, shall be disregarded.”

(2) An order under sub-paragraph (1) may appoint different days for different cases.

(3) A licence in force when such an order substitutes for section 13 the provisions set out in sub-paragraph (1) is not affected by that substitution.

Textual Amendments

F137 By 1995 c. 4, s. 19, Sch. 4 Pt. III paras. 6(2)(b), 16 it is provided that words in s. 13 (as substituted under para. 8 of Sch. 4 of 1994 c. 22) are substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 16 of the amending Act)

Combined road-rail transport of goods U.K.

9 U.K. Section 20 (and the references to it in sections 45(1)(b) and 57(5)) shall not come into force until such day as the Secretary of State may by order appoint.

Regulations about registration and licensing U.K.

10 U.K. Regulation 12(1) of the M49 Road Vehicles (Registration and Licensing) Regulations 1971 continues to have effect (until revoked) as if the amendments of section 23 of the M50 Vehicles (Excise) Act 1971, as set out in paragraph 20 of Schedule 7 to that Act, which were made by paragraph 16(3) of Part III of Schedule 1 to the M51 Finance Act 1987 had been in force when those Regulations were made.

Marginal Citations

M49 S.I. 1971/450.

M50 1971 c. 10.

M51 1987 c. 16.

Assignment of registration marks U.K.

11 U.K. The inclusion in this Act of subsection (2), and the words “for the time being” in subsection (3), of section 23 (which reproduce the amendments of the Vehicles (Excise) Act 1971 made by section 10(2) and (3) of the M52 Finance Act 1989) shall not be construed as affecting the operation of—

(a) the Vehicles (Excise) Act 1971 or the M53 Vehicles (Excise) Act (Northern Ireland) 1972, or

(b) any regulations made under either of those Acts,

in relation to any time before 27th July 1989 (the day on which the Finance Act 1989 was passed).

Marginal Citations

M52 1989 c. 26.

M53 1972 c. 10 (N.I.).

Section 65.

SCHEDULE 5 U.K. Repeals and revocations

Part I U.K. Repeals

Chapter	Short title	Extent of repeal
1966 c. 18.	The Finance Act 1966.	In section 2(1), the words “(including such duty chargeable in Northern Ireland)”.
1967 c. 54.	The Finance Act 1967.	Section 45(3)(c).
1967 c. 72.	The Wireless Telegraphy Act 1967.	Section 8(4).
		Section 14(2).
1968 c. 48.	The International Organisations Act 1968.	In section 2(2)(b), the words “(that is to say,” onwards.
1971 c. 10.	The Vehicles (Excise) Act 1971.	The whole Act.
1972 c. 41.	The Finance Act 1972.	Section 55(6).
		Section 128(3).
1974 c. 39.	The Consumer Credit Act 1974.	In Schedule 4, in Part I, paragraph 32.
1975 c. 45.	The Finance (No.2) Act 1975.	Section 5(1), (5) and (6).
1976 c. 40.	The Finance Act 1976.	Section 11(1) to (4).
		Section 12.
1977 c. 36.	The Finance Act 1977.	Section 5(1) and (5).
1978 c. 42.	The Finance Act 1978.	Section 8(1), (4) and (5).
1979 c. 2.	The Customs and Excise Management Act 1979.	In Schedule 4, in the Table in paragraph 12, the entries relating to the Vehicles (Excise) Act 1971.
1980 c. 43.	The Magistrates’ Courts Act 1980.	In Schedule 7, paragraph 93.
1980 c. 48.	The Finance Act 1980.	Section 4(1) and (4) to (7).
1981 c. 35.	The Finance Act 1981.	Section 7(1) and (5).
1982 c. 39.	The Finance Act 1982.	Section 3(2).
		Section 5(1) to (4) and (7).
		Section 7(1) and (3).
		Schedule 3.
		In Schedule 5, Part A.
1983 c. 28.	The Finance Act 1983.	Section 4(1) to (3), (5) and (8).
		In Schedule 3, in Part I, paragraphs 1 to 6 and, in Part II, paragraphs 8, 10 and 11.
1983 c. 55.	The Value Added Tax Act 1983.	In Schedule 9, paragraph 2.
1984 c. 43.	The Finance Act 1984.	Section 4(1) and (3) to (6).
		Section 5(1) to (3) and (5).
		In Schedule 2, in Part II, paragraph 6(1) and (2).
1984 c. 54.	The Roads (Scotland) Act 1984.	In Schedule 9, paragraph 67.
1985 c. 54.	The Finance Act 1985.	Section 4(1) to (3) and (5) to (8).
		Section 9.
		In Schedule 2, in Part I, paragraphs 2 and 5 and, in Part II, paragraph 8.
1986 c. 41.	The Finance Act 1986.	Section 3(1) to (4) and (6) to (8).
		Schedule 1.
		In Schedule 2, Part I.
1987 c. 16.	The Finance Act 1987.	In section 2, subsections (1), (3) and (5), in subsection (6) the words “The Acts of 1971 and 1972 and” and subsections (7) and (8).
		In Schedule 1, in Part II, paragraphs 1, 2 and 5 and, in Part III, paragraphs 7, 8, 10, 12, 14, 16 and 18.
1988 c. 39.	The Finance Act 1988.	Section 4(1), (3)(b) to (d), (4) and (6) to (9).
		In Schedule 2, Part I and, in Part II, paragraphs 1, 2, 4 and 5.
1988 c. 53.	The Road Traffic Offenders Act 1988.	Section 21(2)(e) and (f).
		In Schedule 3, the entries relating to the Vehicles (Excise) Act 1971.
1988 c. 54.	The Road Traffic (Consequential Provisions) Act 1988.	In Schedule 3, paragraph 8(2)(a) to (c), (3) and (4).
1989 c. 26.	The Finance Act 1989.	Section 6(1), (2), (5) and (7).
		Sections 7 to 13.
		Section 14(1), (3), (5) and (7).
		Section 16(3).
		In Schedule 1, Part I.
		In Schedule 2, paragraphs 1, 2 and 4.
1990 c. 19.	The National Health Service and Community Care Act 1990.	In Schedule 8, paragraph 2.
1990 c. 29.	The Finance Act 1990.	Section 5(1) to (3), (8) and (9).
		Section 6.
		In Schedule 2, Part I and, in Part II, paragraphs 1, 2, 8 and 9.
1991 c. 21.	The Disability Living Allowance and Disability Working Allowance Act 1991.	In Schedule 2, paragraph 1.
1991 c. 31.	The Finance Act 1991.	Section 4(1) to (3), (5) and (6).
		Sections 8 to 10.
		In Schedule 3, in Part I, paragraphs 1 to 4, 5(1)(a), (2), (4) and (5), 6 to 20, 22 and 23.
1991 c. 40.	The Road Traffic Act 1991.	In Schedule 4, paragraphs 4 and 5.
1991 c. 53.	The Criminal Justice Act 1991.	In Schedule 11, paragraph 9.
1992 c. 20.	The Finance Act 1992.	Section 4(1), (2) and (5).
1992 c. 48.	The Finance (No.2) Act 1992.	Section 11(1), (3), (10) and (11).
		Sections 12 and 13.
		In Schedule 3, paragraph 91.
1993 c. 34.	The Finance Act 1993.	Section 17(1), (2), (3)(b), (4), (5), (7)(a) and (8).
		Sections 18 and 19.
		Section 20(1), (2) and (4).
		Section 21.
		Section 23.
1994 c. 9.	The Finance Act 1994.	Section 4.
		In Schedule 2, paragraphs 1 to 23 and 26 to 28 and, in paragraph 29, “20(2)”.

Part II U.K. Revocations

Number	Title	Extent of revocation
S.I. 1974/168.	The National Health Service (Vehicles) Order 1974.	The whole Order.
S.I. 1974/1491.	The National Health Service (Vehicles) (Scotland) Order 1974.	The whole Order.
S.I. 1981/154 (N.I.1).	The Road Traffic (Northern Ireland) Order 1981.	In Article 118(2), the words from “and the reference” to “1972”.
S.I. 1991/1712 (N.I.17).	The Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order 1991.	In Schedule 2, paragraph 1.

U.K. TABLE OF DERIVATIONS

Notes:

1. This Table shows the derivation of the provisions of the consolidation.

2. The following abbreviations are used in the Table—

V(E)A	= Vehicles (Excise) Act 1971 (c.10)
1976 FA	= Finance Act 1976 (c.40)
1979 CEMA	= Customs and Excise Management Act 1979 (c.2)
1982 FA	= Finance Act 1982 (c.39)
1986 FA	= Finance Act 1986 (c.41)
1987 FA	= Finance Act 1987 (c.16)
1988 FA	= Finance Act 1988 (c.39)
1989 FA	= Finance Act 1989 (c.26)
1990 FA	= Finance Act 1990 (c.29)
1991 FA	= Finance Act 1991 (c.31)
1992 (No.2) FA	= Finance (No.2) Act 1992 (c.48)
1993 FA	= Finance Act 1993 (c.34)
1994 FA	= Finance Act 1994 (c.9)

3.Part I of Schedule 7 to the Vehicles (Excise) Act 1971 makes modifications of other provisions of that Act which continue to have effect until an order under section 39(2) of that Act provides that the modifications are to cease to operate. Paragraph 18 of Schedule 2 to the Finance Act 1994 prevents the making of such an order in relation to certain of the modifications, thereby causing the modified provisions permanently to have effect subject to the modifications. This Table does not separately acknowledge paragraph 18 when showing the derivation of such a modified provision.

4. The Table does not separately acknowledge the provisions (in particular the Criminal Law Act 1977, the Criminal Justice Act 1982 and the Fines and Penalties (Northern Ireland) Order 1984) which secure that, where the maximum fine or penalty that may be imposed on the commission of an offence was originally expressed as a particular amount (or one particular amount on a person’s first conviction and another on subsequent convictions), the amount of the maximum fine or penalty is now the statutory maximum (in the case of an either way offence tried summarily) or a particular level on the standard scale (in the case of a summary offence).

Provision	Derivation
1(1)	V(E)A s.1(1); 1991 FA Sch.3 Pt.I para.2.
(2)	V(E)A s.38(1).
2(1)	V(E)A s.1(2); 1988 FA Sch.2 Pt.II para.2.
(2) to (4)	V(E)A s.1(3); 1994 FA Sch.2 para.1(2).
3(1)	V(E)A s.2(1), Sch.7 Pt.I para.1.
(2)	V(E)A s.2(1), Sch.7 Pt.I para.1; Vehicle Licences (Duration and Rate of Duty) Order 1980 (S.I.1980/1183) Art.5(a); 1994 FA s.4(2).
(3)	V(E)A s.2A(1), Sch.7 Pt.I para.5.
(4)	V(E)A s.2A(1), Sch.7 Pt.I para.5; 1986 FA Sch.2 Pt.I para.1(2).
(5)	V(E)A s.2A(3), Sch.7 Pt.I para.5.
(6)	V(E)A s.2A(4), Sch.7 Pt.I para.5; Finance Act 1980 (c.48) s.4(5).
4(1)	V(E)A s.2(4).
(2)	V(E)A s.2(4); Vehicle Licences (Duration and Rate of Duty) Order 1980 (S.I.1980/1183) Art.5(b).
(3)	V(E)A s.2(4).
(4)	V(E)A s.2A(2), Sch.7 Pt.I para.5.
(5)	V(E)A s.2A(2), paragraph (a) of proviso, Sch.7 Pt.I para.5; 1986 FA Sch.2 Pt.I para.1(3).
(6)	V(E)A s.2A(2), paragraph (b) of proviso, Sch.7 Pt.I para.5.
(7)	V(E)A s.2A(4), Sch.7 Pt.I para.5.
5	Drafting.
6(1)	V(E)A s.3(1).
(2) to (4)	V(E)A s.3(2); 1979 CEMA Sch.4 para.12.
(5)	V(E)A s.3(3).
(6)	V(E)A s.3(4), (5).
7(1)	V(E)A ss.12(1), 38(1).
(2)	1976 FA s.11(1).
(3)	1976 FA s.11(2); 1994 FA Sch.2 para.21(2), (3).
(4), (5)	V(E)A s.12(2), (3).
(6)	V(E)A s.12(6); 1994 FA Sch.2 para.6.
(7)	V(E)A Sch.4 Pt.I para.8(2); 1982 FA Sch.5 Pt.A.
8	1993 FA s.23.
9(1)	V(E)A ss.13(1), 38(1).
(2)	V(E)A s.13(2).
(3)	V(E)A ss.13(2A), 38(1); Finance Act 1985 (c.54) s.9(1); 1991 FA Sch.3 Pt.I para.7.
(4)	V(E)A ss.13(2A), 38(1); Finance Act 1985 (c.54) s.9(1).
10(1)	V(E)A ss.12(7), 38(1).
(2)	V(E)A s.17(1), Sch.7 Pt.I para.13.
(3)	V(E)A s.17(3).
11(1)	V(E)A ss.16(1), (1A), 38(1); 1986 FA Sch.2 Pt.I para.4(3).
(2)	V(E)A s.16(1); 1986 FA Sch.2 Pt.I para.4(2)(a).
(3), (4)	V(E)A s.16(1).
12(1)	V(E)A ss.16(1), proviso, 38(1); 1986 FA Sch.2 Pt.I para.4(2)(b).
(2)	V(E)A s.16(2).
(3)	V(E)A s.16(3); 1986 FA Sch.2 Pt.I para.4(4); 1987 FA Sch.1 Pt.II para.5(c).
(4)	V(E)A s.16(3).
(5)	V(E)A s.16(8); Finance Act 1984 (c.43) s.4(4)(b).
13(1)	V(E)A ss.16(4), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
(2)	V(E)A ss.16(4A), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
(3) to (5)	V(E)A ss.16(5), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
(6)	V(E)A ss.16(5A), 39(1), Sch.7 Pt.I para.12; 1994 FA Sch.2 para.20(3).
14(1)	V(E)A s.16(6).
(2)	V(E)A s.17(1), Sch.7 Pt.I para.13.
(3)	V(E)A ss.25(1), 38(1); 1994 FA Sch.2 para.12.
(4)	V(E)A s.12(6); 1994 FA Sch.2 para.6.
15(1), (2)	V(E)A s.18(1).
(3)	V(E)A Sch.4 Pt.I para.8(4)(a), (b)(i); 1982 FA Sch.5 Pt.A.
(4), (5)	V(E)A s.18(2).
(6)	V(E)A s.18(3), Sch.7 Pt.I para.17.
(7)	V(E)A s.18(2).
16(1)	V(E)A Sch.4 Pt.I paras.14, 14A, 14B; 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II para.8(7); 1992 (No.2) FA s.11(3); 1994 FA Sch.2 para.19(5).
(2), (3)	V(E)A Sch.4 Pt.I paras.14, 16(2); 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22.
(4), (5)	V(E)A Sch.4 Pt.I paras.14A, 16(2); 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22; 1992 (No.2) FA s.11(3).
(6), (7)	V(E)A Sch.4 Pt.I paras.14B, 16(2); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II para.8(7); 1991 FA Sch.3 Pt.I para.22.
17(1), (2)	V(E)A s.18(5), (6).
(3) to (5)	V(E)A s.18(7).
(6), (7)	V(E)A s.18(10); 1991 FA Sch.3 Pt.I para.8; 1994 FA Sch.2 para.8(3).
(8)	V(E)A Sch.4 Pt.I para.8(4)(b)(ii); 1982 FA Sch.5 Pt.A.
18(1)	V(E)A s.6(1), (3); 1994 FA Sch.2 para.4.
(2)	V(E)A s.6(3).
19(1)	V(E)A s.17(2), Sch.7 Pt.I para.13.
(2)	V(E)A s.17(3).
20(1)	V(E)A s.18B(2), (4); 1991 FA s.9(2), Sch.3 Pt.I para.10(2).
(2)	V(E)A ss.18B(2), 38(1); 1991 FA s.9(2).
(3)	V(E)A s.18B(1), (5); 1991 FA s.9(2), Sch.3 Pt.I para.10(3).
(4)	V(E)A s.18B(3); 1991 FA s.9(2).
21	V(E)A s.19(1).
22(1)	V(E)A ss.23(1)(a) to (e), (2)(a), 38(1), Sch.7 Pt.I para.20; 1987 FA Sch.1 Pt.III para.16(3); 1989 FA s.13; 1994 FA Sch.2 para.11(2).
(2)	V(E)A s.23(3), (4), Sch.7 Pt.I para.20; 1976 FA s.11(3), (4); 194 FA Sch.2 para.21(4).
(3)	V(E)A s.23(4), Sch.7 Pt.I para.20.
23(1)	V(E)A s.19(1).
(2)	V(E)A s.19(1A); 1989 FA s.10(2).
(3)	V(E)A s.19(2); 1989 FA s.10(3).
(4)	V(E)A s.23(1)(f), Sch.7 Pt.I para.20.
(5)	V(E)A s.23(2)(b), (c), Sch.7 Pt.I para.20; 1994 FA Sch.2 para.11(3).
24(1)	V(E)A s.20(1).
(2)	V(E)A ss.20(2), 38(1).
(3)	V(E)A ss.20(3), 38(1).
(4)	V(E)A ss.25(1), 38(1).
(5)	V(E)A ss.25(2), 38(1).
(6)	V(E)A s.25(2); Interpretation Act 1978 (c.30) s.17(2)(a).
25(1)	V(E)A s.38(1); 1976 FA s.12(1), (5).
(2)	V(E)A s.38(1); 1976 FA s.12(2), (5).
(3)	1976 FA s.12(3).
26(1)	1989 FA s.11(1), (6).
(2)	1989 FA s.11(2)(a) to (j), (6); 1992 (No.2) FA s.13(1)(a); 1994 FA Sch.2 para.26(2).
(3)	1989 FA s.11(3), (6); 1992 (No.2) FA s.13(1)(b).
(4)	1989 FA s.11(3ZA); 1994 FA Sch.2 para.26(3).
(5)	1989 FA s.11(3A), (6); 1992 (No.2) FA s.13(1)(c).
(6)	1989 FA s.11(5), (6).
27(1), (2)	1989 FA s.12(1), (2).
(3)	1989 FA s.12(3)(a) to (ja), (9); 1992 (No.2) FA s.13(2)(a) to (c); 1994 FA Sch.2 para.27(2).
(4)	1989 FA s.12(4), (9).
(5)	1989 FA s.12(5), (9); 1992 (No.2) FA s.13(2)(d).
(6)	1989 FA s.12(5A); 1994 FA Sch.2 para.27(3).
(7)	1989 FA s.12(8).
28	V(E)A s.24.
29(1)	V(E)A s.8(1); 1979 CEMA s.156.
(2)	V(E)A s.8(1).
(3)	V(E)A s.8(1); 1979 CEMA s.156.
(4)	V(E)A s.8(3)(a).
(5)	V(E)A s.13(3).
(6), (7)	V(E)A s.8(3)(b).
(8)	V(E)A s.8(3), final sentence.
30(1)	V(E)A s.9(1).
(2)	V(E)A s.9(2), Sch.7 Pt.I para.7(a).
(3), (4)	V(E)A s.9(4), Sch.7 Pt.I para.7(c).
(5)	V(E)A s.9(6).
31(1) to (3)	V(E)A s.9(2).
(4)	V(E)A s.9(2), proviso, Sch.7 Pt.I para.7(a).
(5)	V(E)A s.9(3), Sch.7 Pt.I para.7(b).
(6)	V(E)A s.9(3A); 1989 FA s.14(3).
(7), (8)	V(E)A s.9(6).
32(1)	V(E)A s.9(5), (8); Criminal Procedure (Scotland) Act 1975 (c.21) s.460(1)(b); 1991 FA Sch.3 Pt.I para.6(1); Criminal Justice Act 1991 (c.53) Sch.11 para.9.
(2)	V(E)A s.9(7), (8).
(3)	V(E)A s.9(7) to (9); Magistrates’ Courts Act 1980 (c.43) Sch.8 para.5; 1991 FA Sch.3 Pt.I para.6(2).
33(1)	V(E)A ss.12(4), 38(1); 1979 CEMA s.156.
(2), (3)	V(E)A ss.12(4).
34(1)	V(E)A s.16(7); 1979 CEMA s.156; 1987 FA Sch.1 Pt.III para.14.
(2)	V(E)A s.16(7); 1979 CEMA s.156.
(3) to (5)	V(E)A s.16(7).
35(1)	V(E)A s.17(3)(a); 1979 CEMA s.156.
(2)	V(E)A s.17(3)(a).
36(1), (2)	V(E)A s.26A(1); 1989 FA s.14(1).
(3)	V(E)A s.26A(3); 1989 FA s.14(1); 1994 FA Sch.2 para.13(3).
(4)	V(E)A s.26A(2); 1989 FA s.14(1); 1994 FA Sch.2 para.13(2).
(5)	V(E)A s.26A(4); 1989 FA s.14(1); 1994 FA Sch.2 para.13(4).
37	V(E)A s.18(4); 1979 CEMA s.156.
38(1)	V(E)A s.18A(1); 1982 FA s.7(1).
(2)	V(E)A s.18A(2), (4), (5), Sch.7 Pt.I para.17A(a); 1982 FA s.7(1), (3).
(3)	V(E)A s.18A(9), Sch.7 Pt.I para.17A(c); 1982 FA s.7(1), (3).
(4)	V(E)A s.18A(8); 1982 FA s.7(1).
39	V(E)A s.18A(3) to (5), (12A)(a); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2).
40(1)	V(E)A s.18A(6); 1982 FA s.7(1).
(2)	V(E)A s.18A(6)(a), (12A)(b); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2).
(3)	V(E)A s.18A(6)(b); 1982 FA s.7(1).
(4)	V(E)A s.18A(7), Sch.7 Pt.I para.17A(b); 1982 FA s.7(1), (3); 1987 FA Sch.1 Pt.III para.10(a).
41(1)	V(E)A s.18A(10), (12); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(1).
(2), (3)	V(E)A s.18A(11), (12), (12A)(c); 1982 FA s.7(1); 1991 FA Sch.3 Pt.I para.9(2).
42(1)	V(E)A s.22(1).
(2)	V(E)A s.22(3).
(3)	V(E)A s.22(1).
(4)	V(E)A s.22(1), paragraph (a) of proviso.
(5)	V(E)A s.22(1), paragraph (b) of proviso, (4); Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(3); 1991 FA Sch.3 Pt.I para.11; 1994 FA Sch.2 para.10.
(6)	V(E)A s.22(1), paragraph (b) of proviso, (4); Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(3); 1991 FA Sch.3 Pt.I para.11.
43(1)	V(E)A s.22(2).
(2)	V(E)A s.22(3).
(3)	V(E)A s.22(2).
(4)	V(E)A s.22(2), proviso.
44(1)	V(E)A s.26(1); 1979 CEMA s.156.
(2)	V(E)A s.26(1), Sch.7 Pt.I para.23; Finance Act 1978 (c.42) s.8(4).
(3)	V(E)A s.26(1); Criminal Law Act (Northern Ireland) 1967 (c.18 (N.I.)) s.7(3); Powers of Criminal Courts Act 1973 (c.62) s.30(1).
45(1)	V(E)A s.26(2)(a); 1979 CEMA s.156; 1991 FA s.9(4).
(2)	V(E)A s.26(2)(a); Finance Act 1978 (c.42) s.8(4); 1979 CEMA s.156.
(3)	V(E)A s.26(2)(b); 1979 CEMA s.156.
(4)	V(E)A s.26(2); Criminal Law Act (Northern Ireland) 1967 (c.18 (N.I.)) s.7(3); Powers of Criminal Courts Act 1973 (c.62) s.30(1).
46(1) to (4)	V(E)A s.27(1), (2).
(5)	V(E)A s.27(3).
(6)	V(E)A s.27(1).
(7)	V(E)A s.27(1), (4); 1991 FA Sch.3 Pt.I para.12.
47(1)	V(E)A ss.28(2), 28A(a); 1991 FA Sch.3 Pt.I para.13.
(2)	V(E)A ss.28(1), 28A(a); 1991 FA Sch.3 Pt.I para.13; 1994 FA Sch.2 para.14.
(3)	V(E)A s.28(1).
(4) to (6)	V(E)A s.28(3).
(7)	V(E)A ss.28(5), 28A(a); 1979 CEMA Sch.4 para.12; 1989 FA s.16(3); 1991 FA Sch.3 Pt.I para.13.
48(1), (2)	V(E)A s.29(1), (2).
(3)	V(E)A s.29(4).
(4)	V(E)A s.29(4); Criminal Procedure (Scotland) Act 1975 (c.21) s.460(1)(b).
(5) to (7)	V(E)A s.29(5).
49	V(E)A ss.28(4), 28A(b), 29(3); Courts and Legal Services Act 1990 (c.41) s.74(3); 1991 FA Sch.3 Pt.I para.13.
50	V(E)A s.30.
51(1)	V(E)A s.32(1), (2)(a); 1991 FA Sch.3 Pt.I para.15.
(2)	V(E)A s.32(1).
(3)	V(E)A s.32(1), (2)(b); Magistrates’ Courts Act 1980 (c.43) Sch.8 para.5; 1991 FA Sch.3 Pt.I para.15.
52(1)	V(E)A ss.31(1), (3), (4)(a), 38(1).
(2)	V(E)A s.31(1).
(3), (4)	V(E)A s.31(2), (4)(b), (5); 1991 FA Sch.3 Pt.I para.14.
(5)	V(E)A s.31(2).
53	V(E)A s.33; 1994 FA Sch.2 para.15.
54	Road Traffic Offenders Act 1988 (c.53) s.21(1), (2)(e), (f).
55(1)	V(E)A s.34(1), (2)(a); Magistrates’ Courts Act 1980 (c.43) Sch.7 para.93(a); 1989 FA s.14(5)(a); 1991 FA Sch.3 Pt.I para.16.
(2)	V(E)A s.34(1), (2)(b); Magistrates’ Courts Act 1980 (c.43) Sch.7 para.93(b); 1991 FA Sch.3 Pt.I para.16.
(3), (4)	V(E)A s.34(1); 1989 FA s.14(5)(b).
(5)	V(E)A s.34(1), (2)(a); Magistrates’ Courts Act 1980 (c.43) Sch.7 para.93(c); 1991 FA Sch.3 Pt.I para.16.
56(1)	V(E)A s.35(2); 1991 FA Sch.3 Pt.I para.17.
(2)	V(E)A s.35(3); 1979 CEMA Sch.4 para.12.
(3)	V(E)A s.35(2); 1991 FA Sch.3 Pt.I para.17.
57(1)	V(E)A s.37(1).
(2)	V(E)A s.37(1)(a), (c); 1989 FA ss.11(2)(k), (3), 12(3)(k), (5); 1994 FA Sch.2 para.17(2).
(3)	V(E)A s.37(1)(a), (b); 1991 FA Sch.3 Pt.I para.18.
(4)	V(E)A s.37(1).
(5)	V(E)A s.37(4); 1991 FA s.9(5).
(6), (7)	V(E)A s.37(5); 1976 FA s12(5); 1989 FA ss.11(4), 12(6).
(8)	V(E)A s.37(5).
58(1)	V(E)A s.37(2); 1976 FA s.12(3); Finance Act 1985 (c.54) s.9(2); 1994 FA Sch.2 para.17(3).
(2)	1990 FA s.128; 1992 (No.2) FA s.13(3); 1994 FA Sch.2 para.28.
59(1), (2)	V(E)A s.37(3), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4).
(3)	V(E)A s.37(3B), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4).
(4), (5)	V(E)A s.37(3A), Sch.7 Pt.I para.24; 1987 FA Sch.1 Pt.III para.18(4).
60(1)	V(E)A ss.2A(4), 7(2A), 39(2), Sch.3 para.8(5), Sch.7 Pt.I para.5; Finance Act 1984 (c.43) s.5(3); 1988 FA s.4(3)(d); 1991 FA s.9(6).
(2)	V(E)A ss.2A(4), 39(2), Sch.7 Pt.I para.5; Finance Act 1980 (c.48) s.4(5).
(3)	V(E)A Sch.3 para.8(5); 1988 FA s.4(3)(d).
61(1)	V(E)A s.18B(4)(c), Sch.4 Pt.I para.9(1), (2A); 1976 FA s.11(2)(b); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II paras.10(a), (b), 11; Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(4)(a); 1991 FA s.9(2); 1994 FA Sch.2 para.21(2).
(2)	V(E)A s.18B(4)(c), Sch.4 Pt.I para.9(2); 1976 FA s.11(2)(b); 1982 FA Sch.5 Pt.A; Finance Act 1983 (c.28) Sch.3 Pt.II para.10(c); 1991 FA s.9(2); 1994 FA Sch.2 para.21(2).
(3)	V(E)A Sch.4 Pt.I para.9(2A); Finance Act 1983 (c.28) Sch.3 Pt.II para.11; Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(4)(a).
(4)	V(E)A ss.18A(11A), (12A)(c), 18B(4)(c), (5)(a), Sch.4 Pt.I paras.9(1), 16(4); 1991 FA s.9(2), Sch.3 Pt.I paras.9(2), 10(3), 22.
(5)	V(E)A ss.18A(11A), (12A)(c), 18B(4)(c), (5)(b), Sch.4 Pt.I paras.9(2), 16(4); 1991 FA s.9(2), Sch.3 Pt.I paras.9(2), 10(3), 22.
(6)	V(E)A s.4(2), (3)(c)(ii), Sch.1 paras.3, 4(b); 1991 FA ss.4(2), 8(5), Sch.3 Pt.I paras.3, 20.
(7)	V(E)A s.18B(4)(b), Sch.4 Pt.I para.15(1); 1990 FA Sch.2 Pt.II para.9; 1991 FA s.9(2).
(8)	V(E)A Sch.4 Pt.I para.15(1), (2); 1982 FA Sch.5 Pt.A.
62(1)
“axle”	V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“built-in road construction machinery”	V(E)A s.4(2).
“business”	V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“disabled person”	V(E)A ss.4(2), 7(2); 1990 FA s.6(5); Finance Act 1978 (c.42) s.8(1); 1994 FA Sch.2 para.5.
“exempt vehicle”	Drafting.
“farmer’s goods vehicle”	V(E)A Sch.4 Pt.I paras.10(2), (3), 15(1); 1982 FA Sch.5 Pt.A.
“goods vehicle”	V(E)A s.18B(4)(b), Sch.3 para.5, Sch.4 para.15(1); 1976 FA s.11(4); 1982 FA Sch.5 Pt.A; 1991 FA s.9(2).
“motor dealer”	V(E)A s.38(1).
“motor trader”	V(E)A s.16(8); 1986 FA Sch.2 Pt.I para.4(8).
“public road”	V(E)A s.38(1); Roads (Scotland) Act 1984 (c.54) Sch.9 para.67.
“registration mark”	Drafting.
“relevant right”	1989 FA s.12(9).
“right of retention”	1989 FA s.11(6).
“rigid goods vehicle”	V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“road construction machinery”	V(E)A s.4(2).
“road construction vehicle”	V(E)A s.4(2), Sch.4 Pt.I para.15(2); 1982 FA Sch.5 Pt.A.
“showman’s goods vehicle”	V(E)A Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“showman’s vehicle”	V(E)A Sch.3 para.7; Sch.4 Pt.I para.15(1); 1982 FA Sch.5 Pt.A.
“temporary licence”	V(E)A s.38(1).
“tractive unit”	V(E)A s.18A(3), Sch.4 Pt.I para.15(1); 1982 FA s.7(1), Sch.5 Pt.A (“tractor unit”).
“trade licence”	V(E)A s.38(1).
“vehicle”, “vehicle excise duty”	Drafting.
“vehicle licence”	V(E)A s.38(1).
“vehicle tester”	V(E)A s.16(8).
(2)	V(E)A s.38(2).
63
64
65
66
67
68
Sch. 1
para.1	V(E)A Sch.5; Finance Act 1985 (c.54) Sch.2 Pt.I para.5; 1988 FA s.4(6); 1993 FA s.17(7)(a); 1994 FA s.4(7).
2	V(E)A s.38(5), Sch.1; Finance Act 1985 (c.54) s.4(7); 1991 FA s.4(3); Finance Act 1992 (c.20) s.4(2); 1993 FA ss.17(2), 20(2).
3	V(E)A s.38(1), Sch.2; Consumer Credit Act 1974 (c.39) Sch.4 Pt.I para.32; 1989 FA ss.6(2), 7, Sch.1 Pt.I; 1993 FA s.17(3)(b); 1994 FA s.4(4)(b).
4	V(E)A Sch.3 Pt.I paras.1 to 5, Pt.II para.1; 1989 FA Sch.2 para.2(a) to (d); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(a).
5	V(E)A Sch.3 Pt.I paras.1, 8, Pt.II para.4; 1987 FA Sch.1 Pt.II para.2; 1988 FA s.4(3)(b) to (d); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(c).
6	V(E)A Sch.4A paras.1, 2, 4, 5; 1988 FA Sch.2 Pt.II para.5; 1991 FA Sch.3 Pt.I para.23; Road Traffic Act 1991 (c.40) Sch.4 para.5; 1993 FA s.18(2)(b).
7	V(E)A Sch.3 Pt.I paras.1, 6, Pt.II paras.2, 3; 1989 FA Sch.2 para.2(f); 1990 FA s.5(2), Sch.2 Pt.I; 1993 FA s.17(4)(b).
8	V(E)A Sch.4 Pt.I paras.1, 15(1), 16; 1982 FA Sch.5 Pt.A; 1990 FA Sch.2 Pt.II para.2; 1991 FA Sch.3 Pt.I para.22; 1993 FA s.17(5); 1994 FA Sch.2 para.19(2).
9, 10	V(E)A Sch.4 Pt.I paras.2, 3, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.2.
11	V(E)A Sch.4 Pt.I paras.4, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.2; 1994 FA s.4(5).
12	V(E)A Sch.4 Pt.I paras.6, 16; 1991 FA Sch.3 Pt.I para.22; Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 (S.I.1993/2452) Sch.1 para.4.
13	V(E)A s.38(1), Sch.4 Pt.I paras.8(1), (3), 16; 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22.
14	V(E)A Sch.4 Pt.I paras.9(3), 16; 1982 FA Sch.5 Pt.A; 1991 FA Sch.3 Pt.I para.22.
15	V(E)A Sch.4 Pt.I para.10(1), (3); 1982 FA Sch.5 Pt.A.
16	V(E)A Sch.4 Pt.I paras.11, 15(1A), Sch.4A para.3; 1982 FA Sch.5 Pt.A ;1988 FA Sch.2 Pt.II paras.4, 5; 1989 FA Sch.2 para.4(a); 1994 FA Sch.2 para.19(4).
17	V(E)A s.38(1), Sch.4 Pt.I para.15(1), (2); 1982 FA Sch.5 Pt.A.
Sch. 2
para.1	V(E)A ss.4(1)(aa), 38(3); Finance Act 1980 (c.48) s.4(4).
2	V(E)A s.4(1)(e).
3	V(E)A s.4(1)(ka); 1990 FA s.6(3).
4	V(E)A s.4(1)(a), (2), (3)(c)(i); 1991 FA s.8(4), Sch.3 Pt.I para.3.
5	V(E)A s.4(1)(b); 1994 FA Sch.2 para.3.
6	V(E)A s.4(1)(c), (2); 1990 FA s.6(5).
7	V(E)A s.7(4A); National Health Service and Community Care Act 1990 (c.19) Sch.8 para.2; 1991 FA Sch.3 Pt.I para.5(4).
8	V(E)A s.4(1)(l); National Health Service (Vehicles) Order 1974 (S.I.1974/168) Art.3; National Health Service (Vehicles) (Scotland) Order 1974 (S.I.1974/1491) Art.3; National Health Service Act 1977 (c.49) Sch.14 para.1(1)(a); National Health Service (Scotland) Act 1978 (c.29) Sch.15 paras.1(1)(a), 2; Interpretation Act 1978 (c.30) s.17(2)(a).
9	V(E)A s.4(1)(ca), (2); 1990 FA s.6(2), (5).
10	V(E)A s.4(1)(cb); 1991 FA s.8(2).
11	V(E)A s.4(1)(f).
12	V(E)A s.4(1)(h), (2).
13	V(E)A s.4(1)(d).
14	V(E)A s.7(3).
15	V(E)A s.4(1)(i).
16	V(E)A s.4(1)(j), (2), (3)(b), (c)(iii); 1991 FA Sch.3 Pt.I para.3.
17	V(E)A s.4(1)(k), (2), (3)(c)(iv); 1986 FA Sch.2 Pt.I para.2; 1991 FA Sch.3 Pt.I para.3.
18	V(E)A s.4(1)(g); Finance Act 1972 (c.41) s.128(3).
19	V(E)A s.7(2), (2A); Finance Act 1978 (c.42) s.8(1); Finance Act 1980 (c.48) s.4(6); Finance Act 1984 (c.43) s.5(1) to (3); Disability Living Allowance and Disability Working Allowance Act 1991 (c.21) Sch.2 para.1; 1991 FA Sch.3 Pt.I para.5(1)(a), (2); Social Security (Consequential Provisions) Act 1992 (c.6) s.2(2), (4); Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c.9) s.2(2), (4); 1994 FA Sch.2 para.5(a).
20	V(E)A s.4(1)(kb), (1A) to (1D); 1990 FA s.6(3), (4).
21	V(E)A s.7(1).
22	V(E)A s.5; Road Traffic (Consequential Provisions) Act 1988 (c.54) Sch.3 para.8(2)(a) to (c); 1991 FA Sch.3 Pt.I para.4; Road Traffic Act 1991 (c.40) Sch.4 para.4.
23	V(E)A s.6(1), (3); Finance Act 1972 (c.41) s.55(6); Value Added Tax Act 1983 (c.55) Sch.9 para.2; 1992 (No.2) FA Sch.3 para.91.
24	V(E)A ss.7(3A), 38(1); 1986 FA Sch.2 Pt.I para.3.
Sch. 3
Sch. 4
para.1 to 6
7	V(E)A s.23(5); Finance Act 1978 (c.42) s.8(4); 1994 FA Sch.2 paras.11(4), 23; Finance (No.2) Act 1992 (Commencement No.6 and Transitional Provisions and Savings) Order 1993 (S.I.1993/2272) Sch.
8	V(E)A ss.16(4) to (5A), 39(2), Sch.7 Pt.II para.4; 1986 FA Sch.2 Pt.I paras.4(5) to (7); 1993 FA s.19.
9	1991 FA s.9(6).
10	1987 FA Sch.1 Pt.III para.16(4).
11	1989 FA s.10(4).
Sch. 5