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Finance Act 2013

Details of the Schedule

2.Paragraph 2 of the Schedule amends section 19 VERA 1994 to confer eligibility for a rebate of the original amount charged for a licence to persons taking out licences at the new discounted or exempt rates. The rebate is calculated by reference to the number of complete months remaining on the existing licence.

3.Paragraph 3 of the Schedule amends section 22ZA VERA 1994 to provide that information relating to a welfare payment recipient may be supplied in support of the administrative functions for a 50 per cent discount to rates of VED or an exemption.

4.Paragraph 4 of the Schedule introduces definitions of the relevant welfare payments to VERA 1994.

5.Paragraph 5 amends Part 1 of Schedule 1 to VERA 1994 to introduce a new provision giving a 50 per cent discount to rates of VED to persons receiving the standard mobility component of PIP. The discount only applies to one vehicle, and remains in effect during any period of the recipient’s treatment as in-patient at hospital or similar institution. The vehicle is either to be registered in the name of the recipient or of a person appointed to manage the affairs of a recipient unable to manage their own affairs, or in either case, their nominee.

6.Paragraph 6 amends Schedule 2 of VERA 1994 to add receipt of either the enhanced mobility component of PIP or of AFIP as qualifying conditions for exemption from VED. The exemption remains in effect during any period during which a person in receipt of the enhanced mobility component of PIP receives treatment as in-patient at a hospital or similar institution. The vehicle is either to be registered in the name of the recipient or of a person appointed to manage the affairs of a recipient unable to manage their own affairs, or in either case, their nominee.

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