SCHEDULES

SCHEDULE 1 Annual rates of duty

Section 2.

Part I General

F11

1

F2Except in the case of a vehicle having an engine with a cylinder capacity not exceeding F31,549 cubic centimetres, 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 F4the general rate.

2

The general rate is F274£235.

F52A

In the case of a vehicle having an engine with a cylinder capacity not exceeding F61,549 cubic centimetres, the general rate is F233£145.

F72B

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

F83

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F84

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F85

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2281ZA

1

The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is 50 per cent of the rate which (but for this paragraph) would be applicable.

2

This paragraph applies to a vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who is in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if—

a

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

b

no other vehicle registered in his or her name under this Act is—

i

a vehicle for which a vehicle licence taken out at a rate of duty reduced in accordance with sub-paragraph (1) is in force, or

ii

an exempt vehicle under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.

3

This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—

a

regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

b

corresponding provision having effect in Northern Ireland.

4

For the purposes of sub-paragraph (2), a vehicle is to be treated as registered under this Act in the name of a person in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate 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.

5

In sub-paragraph (4) “appointee” means a person appointed pursuant to regulations made under (or having effect as if made under) the Social Security Administration Act 1992 or the Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of personal independence payment.

F16Part IA Light passenger vehicles F271registered before 1 April 2017: graduated rates of duty

Annotations:
Amendments (Textual)
F16

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

F271

Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

Vehicles to which this Part applies

1A

1

This Part of this Schedule applies to a vehicle which—

a

is first registeredF201, under this Act or under the law of a country or territory outside the United Kingdom,F267, after 28 February 2001 but before 1 April 2017, 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 registrationF202, under this Act or under the law of a country or territory outside the United Kingdom, 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

F91B

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 F10the following F212tables by reference to—

a

the applicable CO2 emissions figure, F213...

b

whether the vehicle qualifies for the reduced rate of duty F11or is liable to the standard rate of duty, F214and

c

whether or not the duty is payable on the first vehicle licence for the vehicle.

F275Table 1Rates payable on first vehicle licence for vehicle

CO2 emissions figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard rate

g/km

g/km

£

£

130

140

120

130

140

150

135

145

150

165

175

185

165

175

290

300

175

185

345

355

185

200

490

500

200

225

640

650

225

255

875

885

255

1110

1120

Table 2Rates payable on any other vehicle licence for vehicle

CO2 emissions figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard rate

g/km

g/km

£

£

100

110

10

20

110

120

20

30

120

130

100

110

130

140

120

130

140

150

135

145

150

165

175

185

165

175

200

210

175

185

220

230

185

200

260

270

200

225

285

295

225

255

490

500

255

505

515

F215Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—

F276a

in column (3), in the last two rows, “285” were substituted for “490” and “505”, and

b

in column (4), in the last two rows, “295” were substituted for “500” and “515”.

The reduced rate

1C

1

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

F122

Condition A is that the vehicle—

a

is constructed—

i

so as to be propelled by a relevant type of fuel, or

ii

so as to be capable of being propelled by any of a number of relevant types of fuel, or

b

is constructed or modified—

i

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

ii

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 registrationF203, under this Act or under the law of a country or territory outside the United Kingdom, 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 F204that 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 F205under this Act, 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.

F136

In this paragraph—

  • “bioethanol” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,

  • “relevant type of fuel” means—

    1. a

      bioethanol, or

    2. b

      a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and

  • “unleaded petrol” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979.

7

The Secretary of State may, with the consent of the Treasury, by regulations amend sub-paragraph (6).

F14 The standard rate

Annotations:
Amendments (Textual)
F14

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)

F141D

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

The premium rate

F151E

1

A vehicle is liable to the premium rate of duty if—

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.

Meaning of “prescribed”

1F

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”

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.

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 M1Road Traffic Act 1988, or

b

Article 31A(4) or (5) of the M2Road Traffic (Northern Ireland) Order 1981.

F272PART 1AALight Passenger Vehicles Registered On or After 1 April 2017

Annotations:
Amendments (Textual)
F272

Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

Vehicles to which this Part applies etc

1GA

1

This Part of this Schedule applies to a vehicle which—

a

is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 April 2017, and

b

is so registered on the basis of an EU 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” has the meaning given by paragraph 1A(2).

3

The following provisions of Part 1A of this Schedule apply for the purposes of this Part of this Schedule as they apply for the purposes of that Part—

a

paragraph 1A(3) and (4) (meaning of “the applicable CO2 emissions figure”);

b

paragraph 1A(5) (effect of subsequent modifications);

c

paragraphs 1C and 1D (the reduced rate and the standard rate);

d

paragraph 1G (meaning of “EU certificate of conformity” and “UK approval certificate”).

Exemption from paying duty on first vehicle licence for certain vehicles

1GB

1

No vehicle excise duty shall be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies if the vehicle is within sub-paragraph (2) or (3).

2

A vehicle is within this sub-paragraph if—

a

its applicable CO2 emissions figure is 0 g/km, and

b

it is not an exempt vehicle by reason of paragraph 25(4) of Schedule 2 (because of sub-paragraph (5) of that paragraph).

3

A vehicle is within this sub-paragraph if—

a

its applicable CO2 emissions figure exceeds 0 g/km but does not exceed 50 g/km, and

b

condition A, B or C in paragraph 1C is met.

Graduated rates of duty payable on first vehicle licence

1GC

For the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of duty applicable to the vehicle 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 of duty.

CO2 emissions figure

Rate

(1)

(2)

(3)

(4)

Exceeding g/km

Not exceeding g/km

Reduced rate

Standard rate

0

50

10

50

75

15

25

75

90

90

100

90

100

110

120

100

110

130

140

110

130

150

160

130

150

190

200

150

170

490

500

170

190

790

800

190

225

1190

1200

225

255

1690

1700

255

1990

2000

Rates of duty payable on any other vehicle licence for vehicle

1GD

1

For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is—

a

the reduced rate of £130, if the vehicle qualifies for the reduced rate, or

b

the standard rate of £140, if the vehicle is liable to the standard rate.

2

But sub-paragraph (1) does not apply where paragraph 1GE(2) or (4) applies.

Higher rates of duty: vehicles with a price exceeding £40,000

1GE

1

Sub-paragraph (2) applies for the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part applies if—

a

the price of the vehicle exceeds £40,000,

b

the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and

c

the vehicle's applicable CO2 emissions figure exceeds 0 g/km.

2

The annual rate of vehicle excise duty applicable to the vehicle is—

a

£440, if the vehicle qualifies for the reduced rate, or

b

£450, if the vehicle is liable to the standard rate.

3

Sub-paragraph (4) applies for the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part applies if—

a

the price of the vehicle exceeds £40,000;

b

the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and

c

the vehicle's applicable CO2 emissions figure is 0 g/km.

4

The annual rate of vehicle excise duty applicable to the vehicle is £310.

Calculating the price of a vehicle

1GF

1

For the purposes of paragraph 1GE(1)(a) and (3)(a) the price of a vehicle is—

a

in a case where the vehicle has a list price, the sum of—

i

that price, and

ii

the price of any non-standard accessory which is attached to the vehicle when it is first registered under this Act, or

b

in a case where the vehicle does not have a list price, its notional price.

2

The reference in sub-paragraph (1)(a)(ii) to the price of a non-standard accessory is to—

a

its list price, if it has one, or

b

its notional price, if it has no list price.

3

Sections 123, 124, 125 and 127 to 130 of the Income Tax (Earnings and Pensions) Act 2003 apply for the purpose of defining terms used in this paragraph as they apply for the purpose of defining terms used in Chapter 6 of Part 3 of that Act, but with the modifications specified in sub-paragraph (4).

4

The modifications are as follows—

a

references to a car are to be read as references to a vehicle;

b

references to relevant taxes are to be read as not including references to vehicle excise duty;

c

in section 124(1)(f) for the words from “qualifying” to the end substitute “ accessories attached to the vehicle when it was first registered under VERA 1994 ”;

d

in section 125 omit subsection (1) and (2)(a);

e

in section 127—

i

in subsection (1) omit “initial extra”;

ii

omit subsection (2).

Part IB Light goods vehicles

Vehicles to which this Part applies

1H

1

This Part of this Schedule applies to a vehicle which—

a

is first registeredF206, under this Act or under the law of a country or territory outside the United Kingdom, 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 registrationF207, under this Act or under the law of a country or territory outside the United Kingdom, 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

F181J

The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies is—

a

if the vehicle is not a F183pre-2007 or post-2008 lower-emission van, F277£230;

b

if the vehicle is a F184pre-2007 or post-2008 lower-emission van, F229£140.

1K

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “F185pre-2007 lower-emission van” if—

a

the vehicle is first registeredF208, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1st March 2003 F17and before 1st January 2007, 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

1L

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;

  • “NOx” means mass of oxides of nitrogen;

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

F1821M

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

a

the vehicle is first registeredF209, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 January 2009 and before 1 January 2011,

b

it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

c

it is powered by a compression ignition engine, and

d

the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.

Part II Motorcycles

2

F191

The annual rate of vehicle excise duty applicable to a motorcycle that does not exceed 450 kilograms in weight unladen is—

a

if the cylinder capacity of the engine does not exceed 150 cubic centimetres, F230£17;

b

if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 400 cubic centimetres, F278£39;

c

if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 400 cubic centimetres but does not exceed 600 cubic centimetres, F279£60;

d

in any other case, F280£82.

F202

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

In this paragraph—

  • “motorcycle” means a motorbicycle or a motortricycle F21but does not include an electrically propelled vehicle,

  • “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.

F224

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25Part III Buses

Annotations:
Amendments (Textual)
F25

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)

3

1

The annual rate of vehicle excise duty applicable to a bus F234... 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.

F2351A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

In this paragraph “bus” means a vehicle which—

a

is a public service vehicle (within the meaning given by section 1 of the M3Public Passenger Vehicles Act 1981), and

b

is not an excepted vehicle F23which is not a concessionary vehicle and which is.

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 M4Transport 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 M5Transport 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 M6Transport 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 F24which—

F281a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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.

Part IVF37SPECIAL VEHICLES

Annotations:
Amendments (Textual)
F37

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 F26special vehicle is the same as the basic goods vehicle rate.

2

In sub-paragraph (1) F27“special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms F28which is not a special concessionary vehicle—

F29a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F29b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F30bb

a vehicle falling within sub-paragraph (2A) or (2B),

c

a digging machine,

d

a mobile crane,

F31dd

mobile pumping vehicle,

e

a works truck, or

F32ee

a road roller.

f

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F332A

A vehicle falls within this sub-paragraph if—

a

it is designed or adapted for use for the conveyance of goods or burden of any description; but

b

it is not so used or is not so used for hire or reward or for or in connection with a trade or business.

2B

A vehicle falls within this sub-paragraph if—

a

it is designed or adapted for use with a semi-trailer attached; but

b

it is not so used or, if it is so used, the semi-trailer is not used for the conveyance of goods or burden of any description.

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.

F345A

In sub-paragraph (2)(dd) “mobile pumping vehicle” means a vehicle—

a

which is constructed or adapted for use and used for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (5B),

b

which is used on public roads only—

i

when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or

ii

for the purpose of proceeding to and from a place where the pump is to be or has been used, and

c

which, when so proceeding, does not carry—

i

the material that is to be or has been pumped, or

ii

any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.

5B

The requirements are that each of the pump and the jib is—

a

built in as part of the vehicle, and

b

designed so that material pumped by the pump is delivered to a desired height or depth through piping that—

i

is attached to the pump and the jib, and

ii

is raised or lowered to that height or depth by operation of the jib.

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.

F357

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 F36which—

F282a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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.

F38Part IVA

Annotations:
Amendments (Textual)
F38

Sch. 1 Pt. IVA (paras. 4A-4H) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3), note 2

F1714A

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.

F1724B

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.

F1734C

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.

F1744D

An agricultural engine is a special concessionary vehicle.

F1754E

A mowing machine is a special concessionary vehicle.

F1814EE

A steam powered vehicle is a special concessionary vehicle.

Annotations:
Amendments (Textual)
F181

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)

F1764F

1

An electrically propelled vehicle F177other than a motorcycle (within the meaning of Part II of this Schedule)is a special concessionary vehicle.

F1782

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1794G

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).

F1804H

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).

Part V Recovery vehicles

5

1

The annual rate of vehicle excise duty applicable to a recovery vehicle F39is—

F40a

if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate;

c

if it has a revenue weight exceeding 25,000 kilograms, F41250 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.

F425A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F436

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 F44which—

F283a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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

F437

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.

F438

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.

Part VI 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.

F45and which is not a special concessionary vehicle.

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 M7Road Traffic Act 1988, or

F46b

Article 60 of the Road Traffic (Northern Ireland) Order 1995,

is F47the rate specified in sub-paragraph (2A)..

F482A

The rate referred to in sub-paragraph (2) is—

a

F236... F239£1,585; F237...

F238b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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) F49Article 55 of the Road Traffic (Northern Ireland) Order 1995, 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 F5041,000 kilograms and which complies in all respects with such requirements.

F513A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Expressions used in this paragraph and in the Road Traffic Act 1988 or the F52the Road Traffic (Northern Ireland) Order 1995 have the same meanings in this paragraph as in that Act or Order.

Part VII Haulage vehicles

7

1

The annual rate of vehicle excise duty applicable to a haulage vehicle is—

F53a

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

b

in any other case, F54the rate specified in sub-paragraph (3A).

2

In sub-paragraph (1) “haulage vehicle” means a vehicle (other than a vehicle to which Part IV, F55... 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.

F563

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 F57which—

F284a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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

F2403A

The rate referred to in sub-paragraph (1)(b) is £350.

F584

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F585

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F586

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part VIII Goods vehicles

Basic rate

F598

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F261Rigid goods vehicles exceeding 3,500 kgs revenue weight

Annotations:
Amendments (Textual)
F261

Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)

9

1

F60Subject to sub-paragraphs (2) and (3) F216and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F242... has F61a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—

a

the F62the revenue weight of the vehicle, and

b

the number of axles on the vehicle.

F241Revenue 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

165

165

165

7,500

11,999

200

200

200

11,999

14,000

95

95

95

14,000

15,000

105

95

95

15,000

19,000

300

95

95

19,000

21,000

300

125

95

21,000

23,000

300

210

95

23,000

25,000

300

300

210

25,000

27,000

300

300

300

27,000

44,000

300

300

560

F632

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, F64...

b

to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F65and

c

to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,

shall be the basic goods vehicle rate.

3

The annual rate of vehicle excise duty applicable to a rigid goods vehicle F66which—

F243a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

has a revenue weight exceeding 44,000 kilograms, and

c

is not an island goods vehicle,

shall be F245£1,585.

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 F67which—

F244a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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

F685

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2469A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:
Amendments (Textual)
F246

Sch. 1 paras. 9A, 9B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 7

F2469B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F24710

1

This paragraph applies to relevant rigid goods vehicles.

2

A “relevant rigid goods vehicle” is a rigid goods vehicle which—

a

has a revenue weight exceeding 11,999 kgs,

b

is not a vehicle falling within paragraph 9(2), and

c

is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

3

The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to—

a

whether or not the vehicle has road-friendly suspension,

b

the number of axles on the vehicle,

c

the appropriate HGV road user levy band for the vehicle (see column (1) in the tables),

d

the plated gross weight of the trailer (see columns (2) and (3) in the tables), and

e

the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).

4

For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —

a

an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor

b

a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

5

The “appropriate HGV road user levy band” in relation to a vehicle means the band into which the vehicle falls for the purposes of calculating the rate of HGV road user levy that is charged in respect of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013).

6

The tables are arranged as follows—

a

table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;

b

table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;

c

table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;

d

table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;

e

table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;

f

table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.

Table 1Vehicles with road-friendly suspension and 2 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

27,000

230

B(T)

12,000

-

-

33,000

295

B(T)

12,000

-

33,000

36,000

401

B(T)

12,000

-

36,000

38,000

319

B(T)

12,000

-

38,000

-

444

D(T)

4,000

12,000

-

30,000

365

D(T)

12,000

-

-

38,000

430

D(T)

12,000

-

38,000

-

444

Table 2Vehicles with road-friendly suspension and 3 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

33,000

230

B(T)

12,000

-

-

38,000

295

B(T)

12,000

-

38,000

40,000

392

B(T)

12,000

-

40,000

-

295

C(T)

4,000

12,000

-

35,000

305

C(T)

12,000

-

-

38,000

370

C(T)

12,000

-

38,000

40,000

392

C(T)

12,000

-

40,000

-

370

D(T)

4,000

10,000

-

33,000

365

D(T)

4,000

10,000

33,000

36,000

401

D(T)

10,000

12,000

-

38,000

365

D(T)

12,000

-

-

-

430

Table 3Vehicles with road-friendly suspension and 4 or more axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

35,000

230

B(T)

12,000

-

-

-

295

C(T)

4,000

12,000

-

37,000

305

C(T)

12,000

-

-

-

370

D(T)

4,000

12,000

-

39,000

365

D(T)

12,000

-

-

-

430

E(T)

4,000

12,000

-

-

535

E(T)

12,000

-

-

-

600

Table 4Vehicles without road-friendly suspension with 2 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

27,000

230

B(T)

12,000

-

-

31,000

295

B(T)

12,000

-

31,000

33,000

401

B(T)

12,000

-

33,000

36,000

609

B(T)

12,000

-

36,000

38,000

444

B(T)

12,000

-

38,000

-

604

D(T)

4,000

12,000

-

30,000

365

D(T)

12,000

-

-

33,000

430

D(T)

12,000

-

33,000

36,000

609

D(T)

12,000

-

36,000

38,000

444

D(T)

12,000

-

38,000

-

604

Table 5Vehicles without road-friendly suspension with 3 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

10,000

-

29,000

230

B(T)

4,000

10,000

29,000

31,000

289

B(T)

10,000

12,000

-

33,000

230

B(T)

12,000

-

-

36,000

295

B(T)

12,000

-

36,000

38,000

392

B(T)

12,000

-

38,000

-

542

C(T)

4,000

10,000

-

31,000

305

C(T)

4,000

10,000

31,000

33,000

401

C(T)

10,000

12,000

-

35,000

305

C(T)

12,000

-

-

36,000

370

C(T)

12,000

-

36,000

38,000

392

C(T)

12,000

-

38,000

-

542

D(T)

4,000

10,000

-

31,000

365

D(T)

4,000

10,000

31,000

33,000

401

D(T)

4,000

10,000

33,000

35,000

609

D(T)

10,000

12,000

-

36,000

365

D(T)

10,000

12,000

36,000

37,000

392

D(T)

12,000

-

-

38,000

430

D(T)

12,000

-

38,000

-

542

Table 6Vehicles without road-friendly suspension with 4 or more axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

35,000

230

B(T)

12,000

-

-

-

295

C(T)

4,000

12,000

-

37,000

305

C(T)

12,000

-

-

-

370

D(T)

4,000

10,000

-

36,000

365

D(T)

4,000

10,000

36,000

37,000

444

D(T)

10,000

12,000

-

39,000

365

D(T)

12,000

-

-

-

430

E(T)

4,000

10,000

-

38,000

535

E(T)

4,000

10,000

38,000

-

604

E(T)

10,000

12,000

-

-

535

7

The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.

Annotations:
Amendments (Textual)
F247

Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)

Tractive units exceeding 7,500 kilograms train weight

11

1

F69Subject to sub-paragraphs (2) and (3),F70and F217paragraphs 11C and 11D the annual rate of vehicle excise duty applicable to a tractive unit which F251... has F71a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following F248tables by reference to—

a

the F72revenue 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.

F249Table 1Tractive unit with two axles

Revenue weight of vehicle

Rate

(1)

(2)

(3)

(4)

(5)

Exceeding

Not exceeding

Any no of semi-trailer axles

2 or more semi-trailer axles

3 or more semi-trailer axles

kgs

kgs

£

£

£

3,500

11,999

165

165

165

11,999

22,000

80

80

80

22,000

23,000

84

80

80

23,000

25,000

151

80

80

25,000

26,000

265

100

80

26,000

28,000

265

146

80

28,000

31,000

300

300

80

31,000

33,000

560

560

210

33,000

34,000

560

609

210

34,000

38,000

690

690

560

38,000

44,000

850

850

850

Table 2Tractive unit with three or more axles

Revenue weight of vehicle

Rate

(1)

(2)

(3)

(4)

(5)

Exceeding

Not exceeding

Any no of semi-trailer axles

2 or more semi-trailer axles

3 or more semi-trailer axles

kgs

kgs

£

£

£

3,500

11,999

165

165

165

11,999

25,000

80

80

80

25,000

26,000

100

80

80

26,000

28,000

146

80

80

28,000

29,000

210

80

80

29,000

31,000

289

80

80

31,000

33,000

560

210

80

33,000

34,000

609

300

80

34,000

36,000

609

300

210

36,000

38,000

690

560

300

38,000

44,000

850

850

560

F732

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, F74...

b

to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F75and

c

to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,

shall be the basic goods vehicle rate.

F733

The annual rate of vehicle excise duty applicable to a tractive unit F76which—

F252a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

has a revenue weight exceeding 44,000 kilograms, and

c

is not an island goods vehicle,

shall be F250£1,585.

F734

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 F77which—

F253a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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.

F785

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25411A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:
Amendments (Textual)
F254

Sch. 1 paras. 11A, 11B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 8

F25411B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7911C

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

F257F218... The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—

a

F255... F258£10;

F256b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25911D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:
Amendments (Textual)
F259

Sch. 1 para. 11D and cross-heading omitted (with effect in accordance with s. 83(10) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 83(9)

Farmers’ goods vehicles and showmen’s goods vehicles

F8012

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Vehicles with reduced plated weights

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 F81its revenue weight were such lower weight as may be specified in the application.

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.

Annotations:
Amendments (Textual)
F81

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

14

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,

F82b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F82c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

Goods vehicles used partly for private purposes

F8315

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exceptions

16

1

This Part does not apply to—

a

a vehicle to which Part II, IV, F84. . . V or VII applies, F85. . .

F85b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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”

17

1

In this Part “trailer” does not include—

a

an appliance constructed and used solely for the purpose of distributing on the road loose gritting material, F86or

b

a snow plough,

F87c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F87d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F87e

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F872

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F89 Meaning of “island goods vehicle”

Annotations:
Amendments (Textual)
F89

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

F8818

1

In this Part “island goods vehicle” means any goods vehicle which—

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.

Annotations:
Amendments (Textual)
F88

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

F91 Other expressions

Annotations:
Amendments (Textual)
F91

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)

F9019

1

In this Part “driving test” means any test of competence to drive mentioned in section 89(1) of the M8Road Traffic Act 1988.

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.

Annotations:
Amendments (Textual)
F90

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

SCHEDULE 2 Exempt vehicles

Section 5.

Electrically propelled vehicles

F921

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F95Old vehicles

Annotations:
Amendments (Textual)
F95

By 1996 c. 8, s. 19(1)(2) it is provided that Sch. 2 para. 1A and preceding cross-heading are substituted (with effect in relation to times on or after 1.6.1996)

1A

1

Subject to sub-paragraph (2), a vehicle is an exempt vehicle at any time if it was F273constructed before 1 January 1976.

2

A vehicle is not an exempt vehicle by virtue of sub-paragraph (1) if—

a

an annual rate is specified in respect of it by any provision of Part III, V, VI, VII or VIII of Schedule 1; or

b

it is a special vehicle, within the meaning of Part IV of Schedule 1, which—

i

falls within sub-paragraph (3) or (4); and

ii

is not a digging machine, mobile crane, F93mobile pumping vehicle, works truck or road roller.

3

A vehicle falls within this sub-paragraph if—

a

it is designed or adapted for use for the conveyance of goods or burden of any description;

b

it is put to a commercial use on a public road; and

c

that use is not a use for the conveyance of goods or burden of any description.

4

A vehicle falls within this sub-paragraph if—

a

it is designed or adapted for use with a semi-trailer attached;

b

it is put to a commercial use on a public road; and

c

in a case where that use is a use with a semi-trailer attached, the semi-trailer is not used for the conveyance of goods or burden of any description.

5

In sub-paragraph (2) “digging machine”, “mobile crane”F94, “mobile pumping vehicle” and “works truck” have the same meanings as in paragraph 4 of Schedule 1.

6

In sub-paragraphs (3) and (4) “commercial use” means use for hire or reward or for or in connection with a trade or business.

Trams

2

A vehicle used on tram lines is an exempt vehicle.

F97 Electrically assisted pedal cycles

Annotations:
Amendments (Textual)
F97

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

F962A

1

An electrically assisted pedal cycle is an exempt vehicle.

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.

Annotations:
Amendments (Textual)
F96

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

Vehicles not for carriage

3

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

F98 Police vehicles

Annotations:
Amendments (Textual)
F98

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

3A

A vehicle is an exempt vehicle when it is being used for police purposes.

Fire engines etc.

E34

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

F101b

is used solely for purposes in relation to which a fire and rescue authority under the Fire and Rescue Services Act 2004 has functions (whoever uses it for those purposes).

E24

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

F100b

is used solely for purposes in relation to which F220the Scottish Fire and Rescue Service has functions (whoever uses it for those purposes).

E14

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

F99b

is used solely for purposes in relation to which the Northern Ireland Fire and Rescue Service Board established under the Fire and Rescue Services (Northern Ireland) Order 2006 has functions (whoever uses it for those purposes);

E65

A vehicle which is kept by a F105fire and rescue authority is an exempt vehicle when it is being used or kept on a road for the purposes of the authority’s F106functions.

E55

A vehicle which is kept by F221the Scottish Fire and Rescue Service is an exempt vehicle when it is being used or kept on a road for the purposes of the F222Scottish Fire and Rescue Service'sF104functions.

E45

A vehicle which is kept by the F102the Northern Ireland Fire and Rescue Service Board is an exempt vehicle when it is being used or kept on a road for the purposes of the F103Board's functions.

Ambulances and health service vehicles

6

1

An ambulance is an exempt vehicle.

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 M9National Health Service and Community Care Act 1990) or a health and social services body (as defined in Article 7(6) of the M10Health and Personal Social Services (Northern Ireland) Order 1991), or

b

a National Health Service trust established under F107the National Health Service Act 2006, the National Health Service (Wales) Act 2006 or the M11National Health Service (Scotland) Act 1978 or a Health and Social Services Trust established under the Health and Personal Social Services (Northern Ireland) Order 1991 F108or

F109ba

an NHS foundation trust, or

F197c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F110 ...

F219d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111 ...

e

a Local Health Board established under F112section 11 of the National Health Service (Wales) Act 2006F113or

F198f

the Care Quality Commission.

8

A vehicle which is made available by the Secretary of State F114or the Welsh Ministers—

a

to a person, body or local authority under F115section 12 or 80 of the National Health Service Act 2006, or section 10 or 38 of the National Health Service (Wales) Act 2006 , 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.

9

1

A veterinary ambulance is an exempt vehicle.

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.

10

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

11

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

F11612

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11713

A road roller is an exempt vehicle.

F11814

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).

F11915

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12016

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12117

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Vehicles for disabled people

18

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

F223b

no other vehicle registered in his or her name under this Act is—

i

a vehicle for which a vehicle licence taken out at a rate of vehicle excise duty reduced in accordance with paragraph 1ZA(1) of Schedule 1 is in force, or

ii

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,

F224aa

he or she is in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate,

ab

he or she is in receipt of armed forces independence payment,

b

he is in receipt of a mobility supplement, or

c

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

F122i

paragraph 2 of Schedule 20 to the National Health Service Act 2006 or paragraph 2 of Schedule 15 to the National Health Service (Wales) Act 2006,

ii

section 46(3) of the M12National Health Service (Scotland) Act 1978, or

iii

Article 30(3) of the M13Health and Personal Social Services (Northern Ireland) Order 1972,

in relation to the vehicle.

F1232A

This paragraph shall have effect as if a person were in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate in any case where—

a

he has ceased to be in receipt of it as a result of having ceased to satisfy a condition of receiving the allowance or of receiving the mobility component at that rate;

b

that condition is either—

i

a condition relating to circumstances in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution; or

ii

a condition specified in regulations made by the Secretary of State;

and

c

he would continue to be entitled to receive the mobility component of the allowance at the higher rate but for his failure to satisfy that condition.

F2252B

This paragraph has effect as if a person were in receipt of personal independence payment by virtue of entitlement to the mobility component at the enhanced rate in any case where the person would be in receipt of that payment by virtue of that entitlement but for—

a

regulations under section 86(1) of the Welfare Reform Act 2012 (treatment as in-patient in hospital or similar institution), or

b

corresponding provision having effect in Northern Ireland.

3

For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a F226disabled person who satisfies sub-paragraph (2) by virtue of paragraph (a), (aa), (ab) or (b) of that sub-paragraph 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 M14Social Security Administration Act 1992 or the M15Social Security Administration (Northern Ireland) Act 1992 to exercise any of the rights and powers of a person in receipt of a disability allowance, F227personal independence payment or armed forces independence payment, 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 M16Personal Injuries (Emergency Provisions) Act 1939, or

b

an Order in Council under section 12 of the M17Social 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.

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.

F1244

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

F126 Vehicles used between different parts of land

Annotations:
Amendments (Textual)
F126

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

20A

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.

F125Tractors

Annotations:
Amendments (Textual)
F125

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)

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.

Light agricultural vehicles

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.

Agricultural engines

20D

An agricultural engine is an exempt vehicle.

Mowing machines

20E

A mowing machine is an exempt vehicle.

Steam powered vehicles

20F

A steam powered vehicle is an exempt vehicle.

Electrically propelled vehicles

20G

F2681

An electrically propelled vehicle is an exempt vehicle.

F2692

But a vehicle is not an exempt vehicle by reason of this paragraph if—

a

it is a vehicle to which Part 1AA of Schedule 1 applies (light passenger vehicles registered on or after 1 April 2017), and

b

its price exceeds £40,000.

3

Paragraph 1GF of Schedule 1 (calculating the price of a vehicle) applies for the purposes of sub-paragraph (2)(b).

Snow ploughs

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).

Gritters

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).

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

F12721

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Vehicle testing etc.

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 F128, a vehicle identity checkF285or a vehicle weight test, or

b

bringing it away from F129any such testF130or check.

F1311A

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 testF132, a vehicle weight test F133or a vehicle identity check orF286... 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 F134, checkF135or re-examination is to be, or has been, carried out, or

b

carrying out a part of the test F134, checkF135or re-examination.

F1362A

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 F287... , 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 F287... .

3

Where the relevant certificate is refused on a compulsory test F288... of a vehicle F137or 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 M18Road 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 M19Road 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—

F138a

an examination under regulations under section 49(1)(b) or (c) of the M20Road 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 F139. . . vehicle’s compliance with type approval requirements), F140and

F141c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

an examination under regulations under section 61(2)(a) of that Act (examinations in connection with alterations to F139. . . vehicles subject to type approval requirements).

F1426

In this paragraph “compulsory test” means, as respects Northern Ireland—

a

an examination to obtain a test certificate under Article 61 of the M21Road 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 M22Road Traffic (Northern Ireland) Order 1981.

F1436ZA

In this paragraph “a vehicle identity check” means any examination of a vehicle for which provision is made by regulations made by virtue of section 22A(2) of this Act.

F1446A

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 M23Road Traffic (Northern Ireland) Order 1995.

F2896AA

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 F145, a vehicle identity checkF290or a 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, F146. . .

F147c

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

F148ca

in the case of an examination of a vehicle for which provision is made by regulations made by virtue of section 22A(2) of this Act, the Secretary of State or a person authorised by him to carry out the examination; and

F149d

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) F150or,

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), F291...

F292d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

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

F151a

a test certificate (within the meaning of Article 61(2) of the Road Traffic (Northern Ireland) Order 1995) F152or,

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), F293...

F294d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

In this paragraph “relevant work” means—

a

where the relevant certificate which is refused is a test certificate F153... , 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).

Vehicles for export

23

1

A vehicle is an exempt vehicle if—

a

it has been supplied to the person keeping it by a taxable person within the meaning of section F1543 of the Value Added Tax Act 1994, and

b

the supply has been zero-rated under subsection F155(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 F156subsection (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).

Vehicles imported by members of foreign armed forces etc.

24

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).

F157Light passenger vehicles with low CO2 emissions

Annotations:
Amendments (Textual)
F157

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)

25

F2101

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.

F2112

A vehicle is an exempt vehicle for the appropriate period 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) exceeds 100g/km but does not exceed 130g/km.

3

“The appropriate period” is the period for which (if the vehicle were not an exempt vehicle by virtue of sub-paragraph (2)) the first vehicle licence for the vehicle would (if taken out) have effect.

F2704

A vehicle is an exempt vehicle if—

a

it is a vehicle to which Part 1AA of Schedule 1 applies, and

b

it has an applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) of 0 g/km.

5

But a vehicle is not an exempt vehicle by reason of sub-paragraph (4) if—

a

its price exceeds £40,000, and

b

less than six years have passed since it was first registered (whether under this Act or under the law of a country or territory outside the United Kingdom).

6

Paragraph 1GF of Schedule 1 (calculating the price of a vehicle) applies for the purposes of sub-paragraph (5)(a).

F161SCHEDULE 2AImmobilisation, removal and disposal of vehicles

Annotations:
Amendments (Textual)
F161

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

Immobilisation

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 F189 in any place other than a place to which this Schedule does not apply.

F1861A

This Schedule does not apply to—

a

any place which is within the curtilage of, or in the vicinity of, a dwelling-house, mobile home or houseboat and which is normally enjoyed with it, or

b

any place which is within the curtilage of, or in the vicinity of, a building consisting entirely (apart from common parts) of two or more dwellings and which is normally enjoyed only by the occupiers of one or more of those dwellings.

2

The regulations may provide that the authorised person or a person acting under his direction may F190enter the place and—

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 F191... 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.

F1876

The second requirement is that—

a

evidence that no offence under section 29(1) was being committed when the immobilisation device was fixed or the vehicle moved is produced in accordance with instructions specified in the immobilisation notice,

b

such sum as may be prescribed is paid in any manner specified in the immobilisation notice, or

c

any other prescribed conditions are fulfilled.

6A

The conditions prescribed under sub-paragraph (6)(c) may include a condition that any of the following declarations is made—

a

a declaration that an appropriate licence was in force for the vehicle at the time when the immobilisation device was fixed or the vehicle moved,

b

(unless the vehicle was stationary on a public road) a declaration that a relevant declaration was in force for the vehicle at that time, or

c

a declaration that at that time the vehicle was an exempt vehicle which was not one in respect of which regulations under this Act require a nil licence to be in force.

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 M24time being in force under section 14 of the M25Chronically 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.

F1889

In sub-paragraph (6A)(a) “appropriate licence”, in relation to a vehicle, means—

a

a vehicle licence,

b

a trade licence which entitled the holder to keep the vehicle where it was stationary, or

c

a nil licence.

10

For the purposes of sub-paragraph (6A)(b)—

a

“relevant declaration” means the declaration required to be made by regulations under section 22(1D), and

b

a relevant declaration is in force for a vehicle if the vehicle is neither used nor kept on a public road (except under a trade licence) and the declaration has been made, and the particulars required to be furnished by regulations under section 22(1D) have been furnished, in relation to the vehicle in accordance within the regulations F231... .

Offences connected with immobilisation

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.

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 M26Chronically Sick and Disabled Persons Act 1970 or regulations under section 14 of the M27Chronically Sick and Disabled Persons (Northern Ireland) Act 1978, and

b

in circumstances falling within section 117(1)(b) of the M28Road Traffic Regulation Act 1984 or Article 174A(2)(b) of the M29Road 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—

F192a

a person makes a declaration described in paragraph 1(6A)(a), (b) or (c) with a view to securing the release of a vehicle from an immobilisation device purported to have been fixed in accordance with the regulations, and

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.

Removal and disposal of vehicles

3

F1581

The regulations may make provision with respect to any case where—

a

an authorised person has reason to believe that an offence under section 29(1)—

i

is being committed as regards a vehicle which is stationary F193in any place other than a place to which this Schedule does not apply; or

ii

was being committed as regards a vehicle at a time when an immobilisation device which is fixed to the vehicle was fixed to it in accordance with the regulations;

and

b

such conditions as may be prescribed are fulfilled.

2

The regulations may provide that F159the authorised person, or a person acting under his direction, may F194enter the place and 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 F160when the vehicle was removed.

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;

F195c

the production of evidence that no offence under section 29(1) was committed;

d

payment of a prescribed sum where such evidence is not produced;

e

the making of a declaration described in paragraph 1(6A)(a), (b) or (c).

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 M30Road Traffic Regulation Act 1984 (disposal and charges) subject to such additions, omissions or other modifications as the Secretary of State thinks fit.

Offences as to securing possession of vehicles

4

1

The regulations may provide that where—

F196a

a person makes a declaration described in paragraph 1(6A)(a), (b) or (c) 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, and

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.

Payment of sum where licence not produced

5

1

The regulations may make provision as regards a case where a person pays a prescribed sum in pursuance of provision made under—

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.

Offences relating to vouchers

6

1

The regulations may provide that—

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.

Vouchers: general

7

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.

Disputes

8

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.

Authorised persons

9

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.

Application of provisions

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.

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.

Interpretation

11

1

The regulations may make provision as to the meaning for the purposes of the regulations of “owner” as regards a vehicle.

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.

12

1

The regulations may make provision as to the meaning in the regulations of “authorised person”.

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.

13

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 M31Road 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.

SCHEDULE 3 Consequential amendments

Section 63.

The Scrap Metal Dealers Act 1964 (c. 69)

1

F232In 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)

2

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)

3

F162. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Port of London Act 1968 (c. xxxii)

4

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)

5

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))

6

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)

7

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)

8

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)

9

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)

10

F163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

11

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

12

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)

13

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))

14

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)

15

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)

16

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).

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))

17

1

In Articles F164. . . 31D(3), F164. . .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 ”.

F1652

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)

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 ”.

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)

19

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)

20

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)

F16621

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

22

F167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

23

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)

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 ”.

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 ”,

F199b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

F200b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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)

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 ”.

2

In Schedule 3 to that Act add at the end—

Offences under the Vehicle Excise and Registration Act 1994 (c. 22)

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))

26

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)

27

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)

28

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)

29

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)

30

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)

31

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)

32

In section 17(4) of the Finance Act 1994, for the word “vehicles” substitute “ vehicle ”.

SCHEDULE 4 Transitionals etc

Section 64.

General transitionals and savings

1

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.

2

Sub-paragraph (1) does not apply to the M32Vehicle Licences (Duration and Rate of Duty) Order 1980.

3

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

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

Paragraphs 1 to 4 have effect in place of section 17(2) of the M33Interpretation Act 1978 (but are without prejudice to any other provision of that Act).

Preservation of old transitionals and savings

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.

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

7

1

Where—

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 M34National Health Service Act 1977, the M35National Health Service (Scotland) Act 1978 or the M36Health 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 M37Finance (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 M38Road 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 M39Road 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 M40Finance (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 M41Finance (No.2) Act 1992, paragraphs 4 to 8 of the Schedule to the M42Finance (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 M43Vehicles (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.

Trade licences

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.

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 F263(“the applicable annual rate”) is—

a

the annual rate currently applicable to a vehicle under sub-paragraph F168(1)(d) 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 F169basic goods vehicle rate currently applicable.

F2644A

Where a trade licence is taken out for a period of 12 months and the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, the rate of duty is 105% of the applicable annual rate.

F2655

The rate of duty applicable to a trade licence taken out for a period of 6 months is—

a

55% of the applicable annual rate for a corresponding trade licence taken out for 12 months, or

b

if the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.

6

In determining a rate of duty under F266subsection (4A) or (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.

F1707

In this section “the basic goods vehicle rate” means the annual rate applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, to a rigid goods vehicle which—

F260a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

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.

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.

F2624

In cases in which the provisions set out in sub-paragraph (1) have effect, sections 35A(8) and 36(7) are to be read as referring to section 13(4A) instead of section 13(3A).

Combined road-rail transport of goods

9

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

10

Regulation 12(1) of the M44Road Vehicles (Registration and Licensing) Regulations 1971 continues to have effect (until revoked) as if the amendments of section 23 of the M45Vehicles (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 M46Finance Act 1987 had been in force when those Regulations were made.

Assignment of registration marks

11

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 M47Finance Act 1989) shall not be construed as affecting the operation of—

a

the Vehicles (Excise) Act 1971 or the M48Vehicles (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).

SCHEDULE 5 Repeals and revocations

Section 65.

Part I 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 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.

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