Finance Act 2013 (c. 29)

SCHEDULES

Section 190

SCHEDULE 37 U.K. Vehicle licences for disabled people

1 U.K. VERA 1994 is amended as follows.

2 (1) Section 19 (rebates) is amended as follows. U.K.

(2) In subsection (3), after paragraph (c) insert—

“(ca) a qualifying application for a vehicle licence for the vehicle is made,”.

(3) After that subsection insert—

“(3ZA) An application for a vehicle licence is a qualifying application for the purposes of subsection (3)(ca) if—

(a) paragraph 1ZA of Schedule 1 applies to the vehicle when the application is made, but

(b) that paragraph did not apply to the vehicle when the licence which is unexpired when the application is made was taken out.”

3 (1) Section 22ZA (nil licences for vehicles for disabled persons: information) is amended as follows. U.K.

(2) In subsection (1)(b), at the beginning insert “ falls within subsection (1A) or ”.

(3) After subsection (1) insert—

“(1A) Information falls within this subsection if it is—

(a) the name, date of birth or national insurance number of a person who is in receipt of a relevant payment, or would be in receipt of such a payment but for—

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

(ii) corresponding provision having effect in relation to personal independence payment in Northern Ireland;

(b) in the case of a person who is or would be in receipt of personal independence payment attributable to entitlement to the mobility component, the rate of the payment to which the person is or would be entitled;

(c) in the case of a person who has ceased or will cease to receive a relevant payment, the date on which the person ceased or will cease to receive it and the reason for the person ceasing to receive it.

(1B) In subsection (1A) “relevant payment” means—

(a) personal independence payment attributable to entitlement to the mobility component, and

(b) armed forces independence payment.”

(4) In subsections (2) and (4), and in the heading, omit “nil”.

(5) For subsection (5) substitute—

“(5) In this section “relevant licence functions” means functions relating to applications for, and the issue of—

(a) vehicle licences in respect of vehicles to which paragraph 1ZA of Schedule 1 applies, and

(b) nil licences in respect of vehicles that are exempt vehicles under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.”

4 U.K. In section 62(1) (definitions), at the appropriate places insert—

““armed forces independence payment” means armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004,”, and

““personal independence payment” means personal independence payment under—

(a) the Welfare Reform Act 2012, or

(b) the corresponding provision having effect in Northern Ireland,”.

5 U.K. In Schedule 1 (annual rates of duty), in Part 1 after paragraph 1 insert—

“1ZA (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.”

6 (1) In Schedule 2 (exempt vehicles), paragraph 19 is amended as follows. U.K.

(2) In sub-paragraph (1), for paragraph (b) substitute—

“(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 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.”

(3) In sub-paragraph (2), after paragraph (a) insert—

“(aa) 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,”.

(4) After sub-paragraph (2A) insert—

“(2B) 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.”

(5) In sub-paragraph (3), for “person in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate, or of a mobility supplement,” substitute “ disabled person who satisfies sub-paragraph (2) by virtue of paragraph (a), (aa), (ab) or (b) of that sub-paragraph ”.

(6) In sub-paragraph (4)(a), after “disability living allowance,” insert “ personal independence payment or armed forces independence payment, ”.

7 U.K. The amendments made by this Schedule are treated as having come into force on 8 April 2013.