Legalize / United Kingdom / Public General Act

Vehicle Excise and Registration Act 1994

Type Public General Act

Publication 1994-07-05

Last updated 2025-04-01

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(b) the expiry of the vehicle licence last in force for the vehicle,

whichever is the later.

(3) Subject to subsection (4), in any other case the relevant period begins with—

(a) the expiry of the vehicle licence last in force for the vehicle before the date on which the offence was committed, or

(b) if there has not at any time before that date been a vehicle licence in force for the vehicle, the date on which the vehicle was first kept by the person convicted.

(4) Where—

(a) the person convicted has been ordered to pay an amount under section 30 on the occasion of a previous conviction for an offence in respect of the same vehicle, and

(b) that offence was committed after the date specified in subsection (2) or (3) as the date with which the relevant period begins,

the relevant period instead begins with the month immediately following that in which the earlier offence was committed.

(5) Where the person convicted proves—

(a) that throughout any month or part of a month in the relevant period the vehicle was not kept by him, or

(b) that he has paid the duty due . . .in respect of the vehicle for any such month or part of a month,

any amount which the person is ordered to pay under section 30 is to be calculated as if that month or part of a month were not in the relevant period.

(6) Where a person has previously been ordered under section 36 to pay an amount for a month or part of a month in the case of a vehicle, any amount which he is ordered to pay under section 30 in the case of the vehicle is to be calculated as if no part of that month were in the relevant period.

(7) In this section references to the expiry of a vehicle licence include a reference to—

(a) its ... ceasing to be in force under section 19(7), and

(b) its being treated as no longer in force for the purposes of subsection (2) of section 29 by subsection (4) of that section.

(8) In the case of a conviction for a continuing offence, the offence is to be taken for the purposes of this section to have been committed on the date or latest date to which the conviction relates.

Sections 29 to 31: supplementary

32

(1) Where in the case of an offence under section 29 or 31A there is made against a person—

(a) an order under section 79 or 80 of the Sentencing Code discharging him absolutely or conditionally,

(b) or an order under section 228 of the Criminal Procedure (Scotland) Act 1995 placing him on probation or under 246(3) of that Act discharging him absolutely, or

(c) an order under the Article 4 of the Criminal Justice (Northern Ireland) Order 1996 discharging him absolutely or conditionally . . . ,

he is to be treated for the purposes of sections 29 to 31 or (as the case may be) sections 31A to 31C as having been convicted.

(2) Section 30 has effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates’ courts and courts of summary jurisdiction, other than any conferring a discretion as to their amount.

(3) Where a sum is payable by virtue of an order under section 30—

(a) in England and Wales, the sum is to be treated as a fine, and the order as a conviction, for the purposes of Part III of the Magistrates’ Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates’ courts,

(b) in Scotland, the sum is to be treated as a fine, and the order as a conviction, for the purposes of any enactment relating to the recovery or application of sums ordered to be paid by courts of summary jurisdiction, and

(c) in Northern Ireland, the sum is recoverable as a sum adjudged to be paid by a conviction and is to be treated for all purposes as a fine within the meaning of section 20 of the Administration of Justice Act (Northern Ireland) 1954.

Other offences relating to licences

Not exhibiting licence

33

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

Trade licences: penalties

34

(1) A person holding a trade licence or trade licences is guilty of an offence if he—

(a) uses at any one time on a public road a greater number of vehicles (not being vehicles for which vehicle licences are for the time being in force) than he is authorised to use by virtue of the trade licence or licences,

(b) uses a vehicle (not being a vehicle for which a vehicle licence is for the time being in force) on a public road for any purpose other than a purpose which has been prescribed under section 12(2)(b), or

(c) uses the trade licence, or any of the trade licences, for the purposes of keeping on a public road in any circumstances other than circumstances which have been prescribed under section 12(1)(c) a vehicle which is not being used on that road.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction to an excise penalty of—

(a) level 3 on the standard scale, or

(b) five times the amount of the vehicle excise duty chargeable in respect of (in the case of an offence under subsection (1)(a)) the vehicles which he is not authorised to use or (in the case of an offence under subsection (1)(b) or (c)) the vehicle concerned,

whichever is the greater.

(3) The amount of the vehicle excise duty chargeable in respect of a vehicle is to be taken for the purposes of subsection (2) to be an amount equal to the annual rate of duty applicable to the vehicle at the date on which the offence was committed.

(4) Where in the case of a vehicle kept (but not used) on a public road that annual rate differs from the annual rate by reference to which the vehicle was at that date chargeable under section 2(3) to (6) , the amount of the vehicle excise duty chargeable in respect of the vehicle is to be taken for those purposes to be an amount equal to the latter rate.

(5) In the case of a conviction for a continuing offence, the offence is to be taken for the purposes of subsections (3) and (4) to have been committed on the date or latest date to which the conviction relates.

Failure to return licence

35

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

Dishonoured cheques: additional liability

36

(1) Where a person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, the court shall (in addition to any penalty which it may impose under that section) order him to pay the amount specified in subsection (2).

(2) The amount referred to in subsection (1) is an amount equal to one-twelfth of the appropriate annual rate of vehicle excise duty for each month, or part of a month, in the relevant period.

(3) The reference in subsection (2) to the appropriate annual rate of vehicle excise duty is a reference

(a) in the case of a vehicle licence, to the annual rate which at the beginning of the relevant period was applicable to a vehicle of the description specified in the application, or

(b) in the case of a trade licence, to the basic goods vehicle rate (within the meaning of section 13) which was applicable at that time (or to the annual rate which at that time was applicable to a vehicle falling within sub-paragraph (1)(d) of paragraph 2 of that Schedule if the licence was to be used only for vehicles to which that paragraph applies).

(4) For the purposes of this section the relevant period is the period—

(a) beginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, and

(b) ending with whichever is the earliest of the times specified in subsection (4A).

(4A) In the case of a vehicle licence, those times are—

(a) the end of the month in which the relevant notice was sent,

(b) the date on which the licence was due to expire, and

and, in the case of a trade licence, those times are the times specified in paragraphs (a) and (b).

(4B) In subsection (4A)(a), the “relevant notice” is the notice under section 19A(2)(b) or 19B(2)(c) or the further notice under section 19A(3)(d), 19B(3)(d) or 19B(5)(f) which contained the requirement which was not complied with, resulting in the conviction of an offence under section 35A.

(5) Where a person has previously been ordered under section 30 to pay an amount for a month or part of a month in the case of a vehicle, any amount which he is ordered to pay under this section in the case of a vehicle licence for the vehicle is to be calculated as if no part of that month were in the relevant period.

(6) Where—

(a) a person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, and

(b) a requirement to pay an amount with respect to that licence has been imposed on that person by virtue of section 35A(1)(a),

the order to pay an amount under this section shall have effect instead of that requirement and the amount to be paid under the order shall be reduced by any amount actually paid in pursuance of the requirement.

(7) In a case where a notice is sent as mentioned in section 19B(5)(f) the amount specified in subsection (2) is to be calculated on the basis of the rate described in section 4(1)(b) or 13(3A) (whichever is relevant).

Offence of not paying duty chargeable at higher rate

Penalty for not paying duty chargeable at higher rate

37

(1) Where—

(a) a vehicle licence has been taken out for a vehicle at any rate of vehicle excise duty,

(b) at any time while the licence is in force the vehicle is so used that duty at a higher rate becomes chargeable in respect of the licence for the vehicle under section 15, and

the person so using the vehicle is guilty of an offence.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction . . . to an excise penalty of—

(a) level 3 on the standard scale . . ., or

(b) five times the difference between the duty actually paid on the licence and the amount of the duty at the higher rate,

whichever is the greater.

Additional liability for keeper of vehicle chargeable at higher rate

38

(1) Where the person convicted of an offence under section 37 is the person by whom the vehicle in respect of which the offence was committed was kept at the time at which it was committed, the court shall (in addition to any penalty which it may impose under that section) order him to pay the amount specified in subsection (2).

(2) The amount referred to in subsection (1) is an amount equal to one-twelfth of the difference between—

(a) the rate of duty at which the licence in relation to which the offence was committed was taken out, and

(b) the relevant higher rate of duty (within the meaning of section 39) in relation to the vehicle,

for each month, or part of a month, in the relevant period (within the meaning of section 40).

(3) A vehicle is to be taken for the purposes of subsection (2) to have belonged throughout the relevant period to the description of vehicle to which it belonged for the purposes of vehicle excise duty at the date on which the offence was committed, except so far as it is proved to have fallen within some other description for the whole of any month or part of a month in that period.

(4) Where a person is convicted of more than one offence under section 37 in respect of the same vehicle (whether or not in the same proceedings), the court shall (in calculating the amount payable under this section in respect of any of the offences) reduce the amount in relation to any period by any amount ordered to be paid under this section in relation to the period in respect of any other such offence.

Relevant higher rate of duty for purposes of section 38

39

(1) For the purposes of section 38 the relevant higher rate of duty in relation to a vehicle is the rate provided by this section.

(2) Where—

(a) at the time of the offence the vehicle had a revenue weight which exceeded that which it had when the licence in relation to which the offence was committed was taken out, and

(b) the licence was taken out at the rate applicable to the previous weight,

the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the higher weight.

(3) Where—

(a) the vehicle is a tractive unit,

(b) the licence in relation to which the offence was committed was taken out at a rate applicable to the use of the vehicle—

(i) only with semi-trailers having not fewer than two axles, or

(ii) only with semi-trailers having not fewer than three axles, and

the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the use of the vehicle which constituted the offence.

(4) Where—

(a) the licence in relation to which the offence was committed was taken out at a rate applicable, by virtue of paragraph 13 of Schedule 1, to a weight lower than the revenue weight of the vehicle, and

(b) the offence consisted in using the vehicle in contravention of a condition imposed under or by virtue of sub-paragraph (2) of that paragraph,

the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the revenue weight of the vehicle.

(5) Where—

(a) the licence in relation to which the offence was committed was taken out at a rate lower than that applicable to it by reference to its revenue weight, and

(b) none of subsections (2) to (4) apply,

the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the revenue weight of the vehicle.

(6) Where—

(a) the licence in relation to which the offence was committed was taken out at a rate lower than that at which duty was chargeable in respect of the condition, manner or purpose of use of the vehicle which constituted the offence, and

(b) none of subsections (2) to (5) apply,

the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the condition, manner or purpose of use of the vehicle which constituted the offence.

Relevant period for purposes of section 38

40

(1) For the purposes of section 38 the relevant period is the period—

(a) ending with the date on which the offence was committed, and

(b) beginning as provided by subsection (2) or (3).

(2) If the offence consists in the vehicle having a revenue weight which exceeds that which it had when the licence in relation to which the offence was committed was taken out, the relevant period begins with the date on which the vehicle became a vehicle with a higher revenue weight.

(3) In any other case, the relevant period begins with the date on which the licence in relation to which the offence was committed first took effect.

(4) Where the person convicted proves—

(a) that throughout any month or part of a month in the relevant period the vehicle was not kept by him, or

(b) that he has paid the duty due (or an amount equal to the duty due) at the relevant higher rate in respect of the vehicle for any such month or part of a month,

any amount which the person is ordered to pay under section 38 is to be calculated as if that month or part of a month were not in the relevant period.

Sections 37 to 40: supplementary

41

(1) Where in the case of an offence under section 37 there is made against a person—

(a) an order under section 79 or 80 of the Sentencing Code discharging him absolutely or conditionally,

(b) or an order under section 228 of the Criminal Procedure (Scotland) Act 1995 placing him on probation or under 246(2) or (3) of that Act discharging him absolutely, or

(c) an order under the Probation Act (Northern Ireland) 1950 discharging him absolutely or conditionally or placing him on probation,

he is to be treated for the purposes of sections 38 to 40 as having been convicted.

(2) Section 38 has effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates’ courts and courts of summary jurisdiction, other than any conferring a discretion as to their amount.

(3) Where a sum is payable by virtue of an order under section 38—

(a) in England and Wales, the sum is to be treated as a fine, and the order as a conviction, for the purposes of Part III of the Magistrates’ Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates’ courts,

(b) in Scotland, the sum is to be treated as a fine, and the order as a conviction, for the purposes of any enactment relating to the recovery or application of sums ordered to be paid by courts of summary jurisdiction, and

(c) in Northern Ireland, the sum is recoverable as a sum adjudged to be paid by a conviction and is to be treated for all purposes as a fine within the meaning of section 20 of the Administration of Justice Act (Northern Ireland) 1954.

Offences relating to registration marks

Not fixing registration mark

42

(1) If a registration mark is not fixed on a vehicle as required by virtue of section 23, the relevant person is guilty of an offence.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(3) In subsection (1) “the relevant person” means the person driving the vehicle or, where it is not being driven, the person keeping it.

(4) It is a defence for a person charged with an offence under subsection (1) to prove that—

(a) he had no reasonable opportunity to register the vehicle under this Act, and

(b) the vehicle was being driven for the purpose of being so registered.

(5) It is a defence for a person charged with an offence under subsection (1) in relation to a vehicle—

(a) to which section 47 of the Road Traffic Act 1988 applies by virtue of subsection (2)(b) of that section, or

(b) to which Article 63 of the Road Traffic (Northern Ireland) Order 1995 applies by virtue of paragraph (2)(b) of that Article,

(vehicles manufactured before the prescribed period and used before registration) to prove that he had no reasonable opportunity to register the vehicle under this Act and that the vehicle was being driven in accordance with subsection (6).

(6) A vehicle is being driven in accordance with this subsection if—

(a) it is being driven for the purposes of, or in connection with, its examination under section 45 of the Road Traffic Act 1988 in circumstances in which its use is exempted from subsection (1) of section 47 of that Act by regulations under subsection (6) of that section, or

(b) it is being driven for the purposes of, or in connection with, its examination under Article 61 of the Road Traffic (Northern Ireland) Order 1995 in circumstances in which its use is exempted from paragraph (1) of Article 63 of that Order by regulations under paragraph (6) of that Article.

Obscured registration mark

43

(1) If a registration mark fixed on a vehicle as required by virtue of section 23 is in any way—

(a) obscured, or

(b) rendered, or allowed to become, not easily distinguishable,

the relevant person is guilty of an offence.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(3) In subsection (1) “the relevant person” means the person driving the vehicle or, where it is not being driven, the person keeping it.

(4) It is a defence for a person charged with an offence under this section to prove that he took all steps which it was reasonably practicable to take to prevent the mark being obscured or rendered not easily distinguishable.

Other offences

Forgery and fraud

44

(1) 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 anything to which subsection (2) applies.

(2) This subsection applies to—

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

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

(d) a registration mark,

(e) a registration document, and

(f) a trade plate (including a replacement trade plate).

(3) A person guilty of an offence under this section 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.

False or misleading declarations and information

45

(1) A person who in connection with—

(a) an application for a vehicle licence or a trade licence,

(b) a claim for a rebate under section 20, or

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

(2) A person who makes a declaration which—

(a) is required by regulations under this Act to be made in respect of a vehicle which is an exempt vehicle under paragraph 19 of Schedule 2, and

(b) to his knowledge is either false or in any material respect misleading,

is guilty of an offence.

(2A) A person who makes a declaration or statement which—

(a) is required to be made in respect of a vehicle by regulations under section 22, and

(b) to his knowledge is either false or in any material respect misleading,

is guilty of an offence.

(3) A person who—

(a) is required by virtue of this Act to furnish particulars relating to, or to the keeper of, a vehicle, and

(b) furnishes particulars which to his knowledge are either false or in any material respect misleading,

(3A) A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A ... —

(a) makes a statement which to his knowledge is false or in any material respect misleading or recklessly makes a statement which is false or in any material respect misleading, or

(b) produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading,

is guilty of an offence.

(3B) A person who—

(a) with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A ... ;

(b) knowing or believing that it will be used for deception lends such a certificate to another or allows another to alter or use it; or

(c) without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive,

is guilty of an offence.

(4) A person guilty of an offence under this section 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.

Duty to give information

46

(1) Where it is alleged that a vehicle has been used on a road in contravention of section 29, 34 , 37 or 43A—

(a) the person keeping the vehicle shall give such information as he may be required to give in accordance with subsection (7) as to the identity of the driver of the vehicle or any person who used the vehicle, and

(b) any other person shall give such information as it is in his power to give and which may lead to the identification of the driver of the vehicle or any person who used the vehicle if he is required to do so in accordance with subsection (7).

(2) Where it is alleged that a vehicle has been kept on a road in contravention of section 29 or 43A—

(a) the person keeping the vehicle shall give such information as he may be required to give in accordance with subsection (7) as to the identity of the person who kept the vehicle on the road, and

(b) any other person shall give such information as it is in his power to give and which may lead to the identification of the person who kept the vehicle on the road if he is required to do so in accordance with subsection (7).

(3) Where it is alleged that a vehicle has at any time been used on a road in contravention of section 29 or 43A, the person who is alleged to have so used the vehicle shall give such information as it is in his power to give as to the identity of the person who was keeping the vehicle at that time if he is required to do so in accordance with subsection (7).

(4) A person who fails to comply with subsection (1), (2) or (3) is guilty of an offence.

(5) A person guilty of an offence under subsection (4) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(6) If a person is charged with an offence under subsection (4) consisting of failing to comply with subsection (1)(a) or (2)(a), it is a defence for him to show to the satisfaction of the court that he did not know, and could not with reasonable diligence have ascertained, the identity of the person or persons concerned.

(7) A person is required to give information in accordance with this subsection if he is required to give the information by or on behalf of—

(a) a chief officer of police or, in Northern Ireland, the Chief Constable of the Royal Ulster Constabulary, or

(b) the Secretary of State.

Part IV — Legal proceedings

Institution and conduct of proceedings

Proceedings in England and Wales or Northern Ireland

47

(1) No proceedings for an offence under section 29, 31A, 34 ,35A or 37 shall be instituted in England and Wales or Northern Ireland except by the Secretary of State or a constable; and no such proceedings shall be instituted there by a constable except with the approval of the Secretary of State.

(2) Proceedings for an offence under—

(a) section 29, 31A, 34 ,35A or 37, or

(b) regulations under this Act,

may be commenced in England or Wales or Northern Ireland by the Secretary of State or a constable at any time within six months from the date on which evidence sufficient in his opinion to justify the proceedings came to his knowledge.

(3) No proceedings for any offence may be commenced by virtue of subsection (2) more than three years after the commission of the offence.

(4) A certificate—

(a) stating that the Secretary of State’s approval is given for the institution by a constable of any proceedings specified in the certificate, and

(b) signed by or on behalf of the Secretary of State,

is conclusive evidence of that approval.

(5) A certificate—

(a) stating the date on which evidence such as is mentioned in subsection (2) came to the knowledge of the Secretary of State or a constable, and

(b) signed by or on behalf of the Secretary of State or constable,

is conclusive evidence of that date.

(6) A certificate—

(a) including a statement such as is mentioned in paragraph (a) of subsection (4) or (5), and

(b) purporting to be signed as mentioned in paragraph (b) of the subsection concerned,

is to be deemed to be so signed unless the contrary is proved.

(7) The following provisions of the Customs and Excise Management Act 1979 do not apply to proceedings in England and Wales or Northern Ireland for any offence under this Act—

(a) section 145 (which would require such proceedings to be instituted by order of the Secretary of State and certain such proceedings to be commenced in the name of an officer of his), and

(b) section 146A (which would impose time-limits for bringing such proceedings).

Proceedings in Scotland

48

(1) Summary proceedings for an offence under this Act, except under section 44 or 45, may be instituted in Scotland by the Secretary of State.

(2) The Secretary of State may (despite the provisions of any enactment) institute proceedings by virtue of subsection (1) in any court of summary jurisdiction in Scotland.

(3) Summary proceedings in Scotland in respect of any offence under—

(a) section 29, 31A, 34 ,35A 37, 44 or 45, or

(b) regulations under this Act,

may not be commenced more than three years after the commission of the offence.

(4) Subject to that (and despite anything in section 136 of the Criminal Procedure (Scotland) Act 1995 (limitation of time for proceedings in statutory offences)), any such proceedings may be commenced—

(a) in the case of proceedings instituted by the procurator fiscal as a result of information supplied to him by the Secretary of State, at any time within six months from the date on which the information came to the knowledge of the Secretary of State, and

(b) in any other case, at any time within six months from the date on which evidence sufficient in the opinion of the person instituting the proceedings to justify the proceedings came to his knowledge;

and subsection (3) of that section applies for the purposes of this subsection as it applies for the purposes of that section.

(5) A certificate—

(a) stating the date on which information such as is mentioned in subsection (4)(a) came to the knowledge of the Secretary of State, and

(b) signed by or on behalf of the Secretary of State,

is conclusive evidence of that date.

(6) A certificate—

(a) stating the date on which evidence such as is mentioned in subsection (4)(b) came to the knowledge of the person instituting the proceedings, and

(b) signed by or on behalf of that person,

is conclusive evidence of that date.

(7) A certificate—

(a) including a statement such as is mentioned in paragraph (a) of subsection (5) or (6), and

(b) purporting to be signed as mentioned in paragraph (b) of the subsection concerned,

is to be deemed to be so signed unless the contrary is proved.

Authorised persons

49

A person authorised by the Secretary of State for the purposes of this section may on behalf of the Secretary of State conduct and appear in any proceedings by or against the Secretary of State under this Act—

(a) in England and Wales, in a magistrates’ court or the county court,

(b) in Scotland, in any court other than the High Court of Justiciary or the Court of Session, and

Time-limit for recovery of underpayments and overpayments

50

No proceedings shall be brought—

(a) by the Secretary of State for the recovery of any underpayment of duty on a vehicle licence, or

(b) by any person for the recovery of any overpayment of duty on a vehicle licence taken out by him,

after the end of the period of twelve months beginning with the end of the period in respect of which the licence was taken out.

Evidence

Admissions

51

(1) This section applies where in any proceedings in England and Wales or Northern Ireland for an offence under section 29 , 34 or 43A—

(a) it is appropriately proved that there has been served on the accused by post a requirement under section 46(1) or (2) to give information as to the identity of—

(i) the driver of, or a person who used, a particular vehicle, or

(ii) the person who kept a particular vehicle on a road,

on the particular occasion on which the offence is alleged to have been committed, and

(b) a statement in writing is produced to the court purporting to be signed by the accused that he was—

(i) the driver of, or a person who used, that vehicle, or

(ii) the person who kept that vehicle on a road,

on that occasion.

(2) Where this section applies, the court may accept the statement as evidence that the accused was—

(a) the driver of, or a person who used, that vehicle, or

(b) the person who kept that vehicle on a road,

on that occasion.

(3) In subsection (1) “appropriately proved” means proved to the satisfaction of the court—

(a) on oath, or

(b) in the manner prescribed—

(i) in England and Wales, by Criminal Procedure Rules , or

(ii) in Northern Ireland, by magistrates’ courts rules, as defined by Article 2(3) of the Magistrates’ Courts (Northern Ireland) Order 1981.

Records

52

(1) A statement to which this section applies is admissible in any proceedings as evidence (or, in Scotland, sufficient evidence) of any fact stated in it with respect to matters prescribed by regulations made by the Secretary of State to the same extent as oral evidence of that fact is admissible in the proceedings.

(2) This section applies to a statement contained in a document purporting to be—

(a) a part of the records maintained by the Secretary of State in connection with any functions exercisable by him under or by virtue of this Act,

(b) a copy of a document forming part of those records, or

and to be authenticated by a person authorised to do so by the Secretary of State.

(3) In this section as it has effect in England and Wales—

“document” means anything in which information of any description is recorded;

“copy”, in relation to a document, means anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly; and

“statement” means any representation of fact, however made.

(4) In this section as it has effect in Scotland, “document” and “statement” have the same meanings as in section 17(3) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1968, and the reference to a copy of a document shall be construed in accordance with section 17(4) of that Act.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Nothing in subsection (4) . . .limits to civil proceedings the references to proceedings in subsection (1).

Burden of proof

53

Where in any proceedings for an offence under section 29, 31A, 34, 37 or 45 any question arises as to—

(a) the number of vehicles used,

(b) the character, weight or cylinder capacity of a vehicle,

(d) the purpose for which a vehicle has been used,

the burden of proof in respect of the matter lies on the accused.

Single witness sufficient in certain Scottish proceedings

54

In any proceedings in Scotland for an offence under section 29 , 31A or 33 the accused may be convicted on the evidence of one witness.

Guilty plea by absent accused

55

(1) This section applies where, under section 12(5) of the Magistrates’ Courts Act 1980 or Article 24(2) of the Magistrates’ Courts (Northern Ireland) Order 1981, a person is convicted in his absence of an offence under section 29 or 35A and it is appropriately proved that a relevant notice was served on the accused with a summons

(2) In subsection (1) “appropriately proved” means—

(a) in England and Wales, proved to the satisfaction of the court—

(i) on oath, or

(ii) in the manner prescribed by Criminal Procedure Rules, and

(b) in Northern Ireland, proved to the satisfaction of the court—

(i) on oath,

(ii) by affidavit, or

(iii) in the manner prescribed by magistrates’ courts rules, as defined by Article 2(3) of the Magistrates’ Courts (Northern Ireland) Order 1981.

(2A) This section also applies if—

(a) a person is convicted of an offence under section 29 or 35A while being tried in accordance with section 16A of the Magistrates' Courts Act 1980 (trial by single justice on the papers), and

(b) it is proved to the satisfaction of the court, in the manner prescribed by Criminal Procedure Rules, that a relevant notice was served on the accused with the written charge.

(3) In this section “relevant notice”, in relation to an accused, means a notice stating that, in the event of his being convicted of the offence, it will be alleged that an order requiring him to pay an amount specified in the notice falls to be made by the court—

(a) if the offence is an offence under section 29, under section 30, or

(b) if the offence is an offence under section 35A, under section 36.

(4) Where this section applies, the court shall proceed under section 30, or section 36, as if the amount specified in the relevant notice were the amount calculated in accordance with that section.

(5) Where this section applies by virtue of subsection (1), the court shall not proceed as described in subsection (4) if it is stated in the notification purporting to be given by or on behalf of the accused under—

(a) section 12(4) of the Magistrates’ Courts Act 1980, or

(b) Article 24(2) of the Magistrates’ Courts (Northern Ireland) Order 1981,

that the amount specified in the relevant notice is inappropriate.

(6) Where this section applies by virtue of subsection (2A), the court shall not proceed as described in subsection (4) if the written notification served by the accused or the legal representative of the accused in accordance with the single justice procedure notice includes a statement that the amount specified in the relevant notice is inappropriate.

(7) In subsection (6) “single justice procedure notice” has the meaning given by section 29 of the Criminal Justice Act 2003.

Penalties etc.

Penalties and fines

56

(1) Any penalty recovered under or by virtue of this Act shall be paid into the Consolidated Fund.

(2) Section 151 of the Customs and Excise Management Act 1979 (application of penalties) does not apply to penalties recovered under or by virtue of this Act.

(3) Any fine imposed under or by virtue of this Act which (apart from this subsection) would not be paid into the Consolidated Fund shall be so paid.

Part V — Supplementary

Regulations and orders

Regulations

57

(1) The Secretary of State may make regulations generally for the purpose of carrying into effect the provisions of this Act . . ..

(2) Regulations under this Act—

(a) may make different provision for different cases or circumstances, and

(b) may contain such incidental, consequential and supplemental provisions as the Secretary of State considers expedient for the purposes of the regulations.

(3) Regulations under this Act (other than regulations under section 26 or 27)—

(a) may make different provision for different parts of the United Kingdom, and

(b) may provide for exemptions from any provision of the regulations.

(4) Nothing in any other provision of this Act limits subsections (1) to (3).

(5) Regulations under sections 20(4), 22, 23(4) and (5), 24(1) to (3) and 28 may provide that any document for which provision is made by the regulations—

(a) is to be in such form, and

(b) is to contain such particulars,

as may be specified by a person prescribed by the regulations.

(6) Any power to make regulations under this Act is exercisable by statutory instrument.

(7) A statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of either House of Parliament.

(7A) Subsection (7) does not apply to a statutory instrument containing regulations under section 7A to which subsection (6) of that section applies.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fees prescribed by regulations

58

(1) Any fee prescribed by regulations under section ... 14(4)(b) or 19C(2) , and any charge prescribed by regulations under section 25(1), shall be of an amount approved by the Treasury.

(2) Section 128 of the Finance Act 1990 (power to provide for repayment of fees and charges) applies to any power under this Act to make provision for payment of a fee or charge as it applies to any power to make such provision conferred before that Act was passed.

Regulations: offences

59

(1) A person who contravenes or fails to comply with any regulations under this Act (other than any regulations under section 24, 26, 27 or 28) is guilty of an offence.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding—

(a) in the case of regulations prescribed by regulations made by the Secretary of State as regulations to which this paragraph applies, level 3 on the standard scale, and

(b) in any other case, level 2 on the standard scale.

(3) The prescribing of regulations as regulations to which subsection (2)(a) applies does not affect the punishment for a contravention of, or failure to comply with, the regulations before they were so prescribed.

(4) Regulations under section 24 or 28 may provide that a person who contravenes or fails to comply with any specified provision of the regulations is guilty of an offence.

(5) A person guilty of such an offence is liable on summary conviction to a fine not exceeding—

(a) in the case of regulations under section 24, level 1 on the standard scale, and

(b) in the case of regulations under section 28, level 3 on the standard scale.

(6) The Secretary of State may, if he sees fit, compound any proceedings for an offence—

(a) under subsection (1), or

(b) under regulations under section 24 or 28.

Orders

60

(1) Any power of the Secretary of State to make an order under this Act is exercisable by statutory instrument.

(2) A statutory instrument containing an order under section 3(3) , paragraph 18(4) of Schedule 1 or paragraph 8 of Schedule 4 is subject to annulment in pursuance of a resolution of either House of Parliament.

(3) No order is to be made under section 5(3) or paragraph 5(5) of Schedule 1 unless a draft of the order has been laid before, and approved by a resolution of, each House of Parliament.

Interpretation

Vehicle weights

61

(1) In this Act a reference to the plated gross weight of a goods vehicle or trailer is a reference—

(a) in the case of a trailer which may lawfully be used in Great Britain without a Ministry plate (within the meaning of regulations under section 41 or 49 of the Road Traffic Act 1988), to the maximum laden weight at which the trailer may lawfully be used in Great Britain, and

(b) otherwise, to the weight which is the maximum gross weight which may not be equalled or exceeded in Great Britain for the vehicle or trailer as indicated on the appropriate plate.

(2) In this Act a reference to the plated train weight of a vehicle is a reference to the weight which is the maximum gross weight which may not be equalled or exceeded in Great Britain for an articulated vehicle consisting of the vehicle and any semi-trailer which may be drawn by it as indicated on the appropriate plate.

(3) In subsections (1) and (2) “appropriate plate”, in relation to a vehicle or trailer, means—

(a) where a Ministry plate (within the meaning of regulations under section 41 or 49 of the Road Traffic Act 1988) has been issued, or has effect as if issued, for the vehicle or trailer following the issue or amendment of a plating certificate (within the meaning of Part II of that Act), that plate, and

(b) where paragraph (a) does not apply but such a certificate is in force for the vehicle or trailer, that certificate, ...

(3A) Where it appears to the Secretary of State that there is a description of document which—

(a) falls to be treated for some or all of the purposes of the Road Traffic Act 1988 as if it were a plating certificate, or

(b) is issued under the law of any state in the European Economic Area for purposes which are or include purposes corresponding to those for which such a certificate is issued,

he may by regulations provide for references in this section to a plating certificate to have effect as if they included references to a document of that description.

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

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) In this Act “weight unladen”—

(a) in England and Wales and Scotland, has the same meaning as it has for the purposes of the Road Traffic Act 1988 by virtue of section 190 of that Act, and

(b) in Northern Ireland, has the same meaning as it has for the purposes of the Road Traffic (Northern Ireland) Order 1995 by virtue of Article 7 of that Order.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) In this section “trailer” has the same meaning as in Part VIII of Schedule 1.

Other definitions

62

(1) In this Act, unless the context otherwise requires—

“axle”, in relation to a vehicle, includes—two or more stub axles which are fitted on opposite sides of the longitudinal axis of the vehicle so as to form a pair in the case of two stub axles or pairs in the case of more than two stub axles,a single stub axle which is not one of a pair, anda retractable axle,(“stub axle” meaning an axle on which only one wheel is mounted),

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

“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,

“business” includes the performance by a local or public authority of its functions,

“disability assistance for children and young people” means a category of disability assistance specifically for children and young people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018,

“disability assistance for working age people” means a category of disability assistance specifically for working age people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018,

“disabled person” means a person suffering from a physical or mental defect or disability,

“exempt vehicle” means a vehicle in respect of which vehicle excise duty is not chargeable,

“first vehicle licence”, in relation to a vehicle, means (subject to subsections (1B) and (1C)) the vehicle licence for the vehicle on the issue of which the vehicle is first registered under this Act (so that, if the vehicle is first registered on the issue of a nil licence, there is no first vehicle licence in relation to it),

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

“goods vehicle” means a vehicle constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or not,

“motor dealer” means a person carrying on the business of selling or supplying vehicles,

“motor trader” means—a manufacturer or repairer of, or dealer in, vehicles, orany other description of person who carries on a business of such description as may be prescribed by regulations made by the Secretary of State,and a person is treated as a dealer in vehicles if he carries on a business consisting wholly or mainly of collecting and delivering vehicles, and not including any other activities except activities as a manufacturer or repairer of, or dealer in, vehicles,

“nil licence” means a licence issued by the Secretary of State in pursuance of regulations under this Act in respect of a vehicle which is an exempt vehicle,

“personal independence payment” means personal independence payment under— the Welfare Reform Act 2012, orthe corresponding provision having effect in Northern Ireland,

“public road”—in England and Wales and Northern Ireland, means a road which is repairable at the public expense, andin Scotland, has the same meaning as in the Roads (Scotland) Act 1984,

“registration mark” is to be construed in accordance with section 23(1),

“relevant right” is to be construed in accordance with section 27(3)(a) and (b),

“right of retention” is to be construed in accordance with section 26(1) and (1A),

“rigid goods vehicle” means a goods vehicle which is not a tractive unit,

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

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

“showman’s goods vehicle” means a showman’s vehicle which—is a goods vehicle, andis permanently fitted with a living van or some other special type of body or superstructure forming part of the equipment of the show of the person in whose name the vehicle is registered under this Act,

“showman’s vehicle” means a vehicle—registered under this Act in the name of a person following the business of a travelling showman, andused solely by him for the purposes of his business and for no other purpose,

“temporary licence” is to be construed in accordance with section 9(1),

“tractive unit” means a goods vehicle to which a semi-trailer may be so attached that—part of the semi-trailer is superimposed on part of the goods vehicle, andwhen the semi-trailer is uniformly loaded, not less than twenty per cent. of the weight of its load is borne by the goods vehicle,

“trade licence” is to be construed in accordance with section 11,

“vehicle” shall be construed in accordance with section 1(1B),

“vehicle excise duty” is to be construed in accordance with section 1(1),

“vehicle licence” is to be construed in accordance with section 1(2), and

“vehicle tester” means a person, other than a motor trader, who regularly in the course of his business engages in the testing on roads of vehicles belonging to other persons.

(1A) For the purposes of this Act, a vehicle is not an electrically propelled vehicle unless the electrical motive power is derived from—

(a) a source external to the vehicle, or

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

(1AA) For the purposes of this Act, a vehicle is a “zero-emission vehicle” if the vehicle’s rate of CO₂ emissions measured in grams per kilometre driven, or grams per kilowatt hour, is zero.

(1B) Where a vehicle is first registered under this Act on the issue of a temporary licence, the “first vehicle licence” in relation to the vehicle is the first vehicle licence subsequently issued for it.

(1C) Where a vehicle—

(a) has been registered under the law of a country or territory outside the United Kingdom,

(b) is first registered under this Act more than 6 months after the time when it was first registered as mentioned in paragraph (a), and

there is no first vehicle licence in relation to the vehicle.

(2) For the purposes of this Act and any other enactment relating to the keeping of vehicles on public roads, a person keeps a vehicle on a public road if he causes it to be on such a road for any period, however short, when it is not in use there.

Other supplementary provisions

Consequential amendments

63

The enactments and instruments specified in Schedule 3 are amended in accordance with that Schedule in consequence of the provisions of this Act.

Transitionals etc

64

Schedule 4 has effect for—

(a) making transitional provisions in consequence of this Act and savings in connection with the repeals and revocations made by this Act,

(b) re-enacting provisions repealed by this Act when not in force, and

Repeals and revocations

65

The enactments specified in Part I of Schedule 5 are repealed, and the instruments specified in Part II of that Schedule are revoked, to the extent specified in the third column of that Schedule.

Commencement

66

(1) This Act shall come into force on 1st September 1994.

(2) Subsection (1) is subject to Schedule 4.

Extent

67

This Act extends to Northern Ireland.

Short title

68

This Act may be cited as the Vehicle Excise and Registration Act 1994.

SCHEDULE 1

Part I — General

1

(1) The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is the general rate.

(2) Except in the case of an electrically propelled , or zero-emission, vehicle or a vehicle having an engine with a cylinder capacity not exceeding 1,549 cubic centimetres, the general rate is £360.

(2A) In the case of an electrically propelled , or zero-emission, vehicle or a vehicle having an engine with a cylinder capacity not exceeding 1,549 cubic centimetres, the general rate is £220.

(2B) 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.

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

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

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II — Motorcycles

2

(1) 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 or if the vehicle is electrically propelled or a zero-emission vehicle, £26;

(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, £57;

(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, £87;

(d) in any other case, £121.

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

(3) In this paragraph—

“motorcycle” means a motorbicycle or a motortricycle but does not include an electrically propelled , or zero-emission, vehicle of a description specified in regulations made by the Secretary of State,

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

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

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

Part III — Buses

3

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

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

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

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

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

(b) is not an excepted vehicle which 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 Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or

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

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

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

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

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

(6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which—

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

(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 IV — SPECIAL VEHICLES

4

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

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

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

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

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

(d) a mobile crane,

(dd) mobile pumping vehicle,

(e) a works truck, or

(ee) a road roller.

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

(2A) 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.

(5A) 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

(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.

(7) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which—

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

(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.

Part V — Recovery vehicles

5

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

(a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as 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

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.

(5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which—

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

(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) 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.

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

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.

Part VII — Haulage vehicles

7

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

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

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

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

(3) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which—

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

(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

(3A) The rate referred to in sub-paragraph (1)(b) is £365.

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

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part VIII — Goods vehicles

Basic rate

8

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

Rigid goods vehicles exceeding 3,500 kgs revenue weight

9

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

(a) the the revenue weight of the vehicle, and

(b) the number of axles on the vehicle.

*Revenue weight of vehicle*	*Revenue weight of vehicle*	*Rate*	*Rate*	*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	171	171	171
7,500	11,999	207	207	207
11,999	14,000	98	98	98
14,000	15,000	109	98	98
15,000	19,000	311	98	98
19,000	21,000	311	130	98
21,000	23,000	311	218	98
23,000	25,000	311	311	218
25,000	27,000	311	311	311
27,000	44,000	311	311	580

10

(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.

(2A) In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).

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

(a) whether or not the vehicle has road-friendly suspension,

(b) the number of axles on the vehicle,

(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.

(5A) The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—

Revenue weight of vehicle	Revenue weight of vehicle	2 axle vehicle	3 axle vehicle	4 or more axle vehicle
Exceeding	Not exceeding	2 axle vehicle	3 axle vehicle	4 or more axle vehicle
*kgs*	*kgs*	*Band*	*Band*	*Band*
11,999	15,000	B(T)	B(T)	B(T)
15,000	21,000	D(T)	B(T)	B(T)
21,000	23,000	E(T)	C(T)	B(T)
23,000	25,000	E(T)	D(T)	C(T)
25,000	27,000	E(T)	D(T)	D(T)
27,000	44,000	E(T)	E(T)	E(T)

(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;

(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;

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