Amendment of the Vehicle Excise and Registration Act 1994U.K.
3.—(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 M1 (annual rates of duty) is amended as follows.
(2) In Part IA (light passenger vehicles registered before 1 April 2017: graduated rates of duty)—
(a)in paragraph 1A, for sub-paragraph (2), substitute—
“(2) In sub-paragraph (1)(b)(i) a “light passenger vehicle” means, as the case may be, a vehicle—
(a)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),
(b)within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat), or
(c)within Category M1 of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat).”;
(b)in paragraph 1G, for sub-paragraph (1), substitute—
“(1) References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of—
(a)Council Directive 70/156/EEC,
(b)Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007, or
(c)Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.”.
(3) In Part 1AA (light passenger vehicles registered on or after 1 April 2017), in paragraph 1GA—
(a)for sub-paragraph (2), substitute—
“(2) In sub-paragraph (1)(b)(i) a “light passenger vehicle” means—
(a)a vehicle within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat), or
(b)a vehicle within Category M1 of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat).”;
(b)for sub-paragraph (2A) M2, substitute—
“(2A) For the purposes of sub-paragraph (1A) a vehicle is a “motor caravan” if the certificate mentioned in sub-paragraph (1)(b) identifies the vehicle as a motor caravan within the meaning of—
(a)Annex II to Directive 2007/46/EC, or
(b)Part A of Annex I to Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.”;
(c)for sub-paragraph (4), substitute—
“(4) References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of—
(a)Directive 2007/46/EC, or
(b)Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.”.
(4) In Part IB (light goods vehicles), in paragraph 1H, for sub-paragraph (2), substitute—
“(2) In sub-paragraph (1)(b) a “light goods vehicle” means, as the case may be, a vehicle—
(a)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),
(b)within Category N1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes), or
(c)within Category N1 of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes).”.
Commencement Information
I1Sch. 6 para. 3 in force at 1.9.2020, see reg. 1(b)
Marginal Citations
M11994 c.22. Part IA and Part IB were inserted into Schedule 1 by section 22 of, and Schedule 3 to, the Finance Act 2000 (c.17). Part 1AA was inserted by section 46 of the Finance (No 2) Act 2015 (c.33).
M2Sub-paragraph (2A) was inserted by section 86(3) of the Finance Act 2020 (c.14).