Vehicle Excise and Registration Act 1994

• (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.

Vehicle excise duty band	Plated gross weight of trailer	Plated gross weight of trailer	Total weight	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	238
B(T)	12,000	-	-	33,000	306
B(T)	12,000	-	33,000	36,000	416
B(T)	12,000	-	36,000	38,000	331
B(T)	12,000	-	38,000	-	460
D(T)	4,000	12,000	-	30,000	378
D(T)	12,000	-	-	38,000	446
D(T)	12,000	-	38,000	-	460
Vehicle excise duty band	Plated gross weight of trailer	Plated gross weight of trailer	Total weight	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	238
B(T)	12,000	-	-	38,000	306
B(T)	12,000	-	38,000	40,000	406
B(T)	12,000	-	40,000	-	306
C(T)	4,000	12,000	-	35,000	316
C(T)	12,000	-	-	38,000	383
C(T)	12,000	-	38,000	40,000	406
C(T)	12,000	-	40,000	-	383
D(T)	4,000	10,000	-	33,000	378
D(T)	4,000	10,000	33,000	36,000	416
D(T)	10,000	12,000	-	38,000	378
D(T)	12,000	-	-	-	446
Vehicle excise duty band	Plated gross weight of trailer	Plated gross weight of trailer	Total weight	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	238
B(T)	12,000	-	-	-	306
C(T)	4,000	12,000	-	37,000	316
C(T)	12,000	-	-	-	383
D(T)	4,000	12,000	-	39,000	378
D(T)	12,000	-	-	-	446
E(T)	4,000	12,000	-	-	555
E(T)	12,000	-	-	-	622
Vehicle excise duty band	Plated gross weight of trailer	Plated gross weight of trailer	Total weight	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	238
B(T)	12,000	-	-	31,000	306
B(T)	12,000	-	31,000	33,000	416
B(T)	12,000	-	33,000	36,000	631
B(T)	12,000	-	36,000	38,000	460
B(T)	12,000	-	38,000	-	626
D(T)	4,000	12,000	-	30,000	378
D(T)	12,000	-	-	33,000	446
D(T)	12,000	-	33,000	36,000	631
D(T)	12,000	-	36,000	38,000	460
D(T)	12,000	-	38,000	-	626
Vehicle excise duty band	Plated gross weight of trailer	Plated gross weight of trailer	Total weight	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	238
B(T)	4,000	10,000	29,000	31,000	300
B(T)	10,000	12,000	-	33,000	238
B(T)	12,000	-	-	36,000	306
B(T)	12,000	-	36,000	38,000	406
B(T)	12,000	-	38,000	-	562
C(T)	4,000	10,000	-	31,000	316
C(T)	4,000	10,000	31,000	33,000	416
C(T)	10,000	12,000	-	35,000	316
C(T)	12,000	-	-	36,000	383
C(T)	12,000	-	36,000	38,000	406
C(T)	12,000	-	38,000	-	562
D(T)	4,000	10,000	-	31,000	378
D(T)	4,000	10,000	31,000	33,000	416
D(T)	4,000	10,000	33,000	35,000	631
D(T)	10,000	12,000	-	36,000	378
D(T)	10,000	12,000	36,000	37,000	406
D(T)	12,000	-	-	38,000	446
D(T)	12,000	-	38,000	-	562
Vehicle excise duty band	Plated gross weight of trailer	Plated gross weight of trailer	Total weight	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	238
B(T)	12,000	-	-	-	306
C(T)	4,000	12,000	-	37,000	316
C(T)	12,000	-	-	-	383
D(T)	4,000	10,000	-	36,000	378
D(T)	4,000	10,000	36,000	37,000	460
D(T)	10,000	12,000	-	39,000	378
D(T)	12,000	-	-	-	446
E(T)	4,000	10,000	-	38,000	555
E(T)	4,000	10,000	38,000	-	626
E(T)	10,000	12,000	-	-	555

• (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 £631.

Tractive units exceeding 7,500 kilograms train weight

11

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

• (a) the revenue 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.

Revenue weight of vehicle	Revenue weight of vehicle	Rate	Rate	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	171	171	171
11,999	22,000	83	83	83
22,000	23,000	87	83	83
23,000	25,000	157	83	83
25,000	26,000	275	104	83
26,000	28,000	275	151	83
28,000	31,000	311	311	83
31,000	33,000	580	580	218
33,000	34,000	580	631	218
34,000	38,000	715	715	580
38,000	44,000	881	881	881
Revenue weight of vehicle	Revenue weight of vehicle	Rate	Rate	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	171	171	171
11,999	25,000	83	83	83
25,000	26,000	104	83	83
26,000	28,000	151	83	83
28,000	29,000	218	83	83
29,000	31,000	300	83	83
31,000	33,000	580	218	83
33,000	34,000	631	311	83
34,000	36,000	631	311	218
36,000	38,000	715	580	311
38,000	44,000	881	881	580

• (2) 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, ...

• (b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, and

• (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.

• (3) The annual rate of vehicle excise duty applicable to a tractive unit which—

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

• (b) has a revenue weight exceeding 44,000 kilograms, and

• (c) is not an island goods vehicle,

shall be £1,643.

• (4) 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 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.

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

Farmers’ goods vehicles and showmen’s goods vehicles

12

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

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 its 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.

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,

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

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

15

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

Exceptions

16

• (1) This Part does not apply to—

• (a) a vehicle to which Part II, IV, . . . V or VII applies, . . .

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

• (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, or

• (b) a snow plough,

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

SCHEDULE 2

Electrically propelled vehicles

1

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

Trams

2

A vehicle used on tram lines is an exempt vehicle.

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.

Fire engines etc.

4

• (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

• (b) 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).

5

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

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

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

• (ba) an NHS foundation trust, or

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

• (e) a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006 or

• (f) the Care Quality Commission.

8

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

• (a) to a person, body or local authority under section 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

12

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

13

A road roller is an exempt vehicle.

14

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).

15

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

16

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

17

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

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

• (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.

• (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,

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

• (aaa) that person, in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, is in receipt of disability assistance for children and young people by virtue of entitlement to the mobility component at the higher rate,

• (aab) that person, in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, is in receipt of disability assistance for working age people by virtue of entitlement to the mobility component at the enhanced rate,

• (aac) that person, in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, is in receipt of Scottish adult disability living allowance by virtue of entitlement to the mobility component at the higher 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—

• (i) 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 National Health Service (Scotland) Act 1978, or

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

in relation to the vehicle.

• (2A) 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.

• (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.

• (2C) This paragraph has effect as if a person were in receipt of disability assistance for working age people 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 the reduction of the value of a payment of disability assistance to £0 when a person is in a hospital or similar institution.

• (3) For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a disabled 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 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 a disability allowance, personal 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.

• (4A) For the purposes of sub-paragraph (1) a vehicle is deemed to be registered under this Act in the name of a disabled person who satisfies sub-paragraph (2) by virtue of paragraph (aaa) or (aab) of that sub-paragraph if it is so registered in the name of—

• (a) a person appointed under section 58, 85A or 85B of the Social Security (Scotland) Act 2018 in relation to the person,

• (b) a person nominated for the purposes of this paragraph by the person or the person so appointed, or

• (c) any other person who has legal authority to act on behalf of the person.

• (5) In this paragraph “mobility supplement” means a mobility supplement under—

• (a) a scheme under the Personal Injuries (Emergency Provisions) Act 1939, or

• (b) an Order in Council under section 12 of the Social 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.

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

• (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.

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

21

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

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 , a vehicle identity check or a vehicle weight test, or

• (b) bringing it away from any such test or check.

• (1A) 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 test, a vehicle weight test or a vehicle identity check or ... 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 , check or re-examination is to be, or has been, carried out, or

• (b) carrying out a part of the test , check or re-examination.

• (2A) 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 ... , 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 ... .

• (3) Where the relevant certificate is refused on a compulsory test ... of a vehicle or 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 Road 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 Road 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—

• (a) an examination under regulations under section 49(1)(b) or (c) of the Road 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 . . . vehicle’s compliance with type approval requirements), and

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

• (6) In this paragraph “compulsory test” means, as respects Northern Ireland—

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

• (6ZA) 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.

• (6A) 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 Road Traffic (Northern Ireland) Order 1995.

• (6AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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 , a vehicle identity check or 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, . . .

• (c) 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

• (ca) 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

• (d) 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) or,

• (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), ...

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) In this paragraph “the relevant certificate” means, as respects Northern Ireland—

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

• (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), ...

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (10) In this paragraph “relevant work” means—

• (a) where the relevant certificate which is refused is a test certificate ... , 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 3 of the Value Added Tax Act 1994, and

• (b) the supply has been zero-rated under subsection (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 subsection (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).

SCHEDULE 3

The Scrap Metal Dealers Act 1964 (c. 69)

1

In 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

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

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

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

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).

, and

• (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 . . . 31D(3), . . .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 ”.

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

• (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)

21

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

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

22

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

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 ”,

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

• (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

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

• (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—

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

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 Vehicle 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 Interpretation 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 National Health Service Act 1977, the National Health Service (Scotland) Act 1978 or the Health 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 Finance (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 Road 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 Road 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 Finance (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 Finance (No.2) Act 1992, paragraphs 4 to 8 of the Schedule to the Finance (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 Vehicles (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) (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 (“the applicable annual rate”) is— (a) the annual rate currently applicable to a vehicle under sub-paragraph (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 basic goods vehicle rate currently applicable. (4A) 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. (5) 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 subsection (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. (7) 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— (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.

• (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.

• (4) 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 Road Vehicles (Registration and Licensing) Regulations 1971 continues to have effect (until revoked) as if the amendments of section 23 of the Vehicles (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 Finance 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 Finance Act 1989) shall not be construed as affecting the operation of—

• (a) the Vehicles (Excise) Act 1971 or the Vehicles (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

Part I — Repeals

Part II — Revocations

Duty and licences.

7A

• (1) Regulations may make provision for a supplement of a prescribed amount to be payable where—

• (a) a vehicle has ceased to be appropriately covered,

• (b) the vehicle is not, before the end of the relevant prescribed period, appropriately covered as mentioned in paragraph (a) or (b) of subsection (1A) below with effect from the time immediately after it so ceased or appropriately covered as mentioned in paragraph (d) of that subsection, and

• (c) the circumstances are not such as may be prescribed.

• (1A) For the purposes of this section and section 7B a vehicle is appropriately covered if (and only if)—

• (a) a vehicle licence or trade licence is in force for or in respect of the vehicle,

• (b) the vehicle is an exempt vehicle in respect of which regulations under this Act require a nil licence to be in force and a nil licence is in force in respect of it,

• (c) the vehicle is an exempt vehicle that is not one in respect of which regulations under this Act require a nil licence to be in force, or

• (d) the vehicle is neither kept nor used on a public road and the declarations and particulars required to be delivered by regulations under section 22(1D) have been delivered in relation to it in accordance with the regulations ... .

• (1B) Where a vehicle for ... which a vehicle licence is in force is transferred by the holder of the vehicle licence to another person, the vehicle licence is to be treated for the purposes of subsection (1A) as no longer in force ... .

• (1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1D) In subsection (1)(b) “the relevant prescribed period” means such period beginning with the date on which the vehicle ceased to be appropriately covered as is prescribed.

• (2) A supplement under this section—

• (a) shall be payable by such person, or jointly and severally by such persons, as may be prescribed;

• (b) shall become payable at such time as may be prescribed;

• (c) may be of an amount that varies according to the length of the period between—

• (i) the time of a notification (in accordance with regulations under section 7B(1)) to, or in relation to, a person by whom it is payable, and

• (ii) the time at which it is paid.

• (3) A supplement under this section that has become payable—

• (a) is in addition to any vehicle excise duty charged in respect of the vehicle concerned;

• (b) does not cease to be payable by reason of the vehicle being again appropriately covered after the supplement has become payable;

• (c) may, without prejudice to section 6 or 7B(2) and (3) or any other provision of this Act, be recovered as a debt due to the Crown.

• (4) In this section—

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

• (b) “prescribed” means prescribed by, or determined in accordance with, regulations;

• (c) “regulations” means regulations made by the Secretary of State with the consent of the Treasury.

• (5) No regulations to which subsection (6) applies shall be made under this section unless a draft of the regulations has been laid before, and approved by a resolution of, each House of Parliament.

• (6) This subsection applies to regulations under this section that—

• (a) provide for a supplement to be payable in a case where one would not otherwise be payable,

• (b) increase the amount of a supplement,

• (c) provide for a supplement to become payable earlier than it would otherwise be payable, or

• (d) provide for a supplement to be payable by a person by whom the supplement would not otherwise be payable.

7B

• (1) The Secretary of State may by regulations make provision for notifying the person in whose name a vehicle is registered under this Act about—

• (a) any supplement under section 7A that may or has become payable in relation to the vehicle;

• (b) when the vehicle ceasing to be appropriately covered may result in the person being guilty of an offence under section 31A.

• (2) The Secretary of State may by regulations make provision—

• (a) for assessing an amount of supplement due under section 7A from any person and for notifying that amount to that person or any person acting in a representative capacity in relation to that person;

• (b) for an amount assessed and notified under such regulations to be deemed to be an amount of vehicle excise duty due from the person assessed and recoverable accordingly;

• (c) for review of decisions under such regulations and for appeals with respect to such decisions or decisions on such reviews.

• (3) Regulations under subsection (2) may, in particular, make provision that, subject to any modifications that the Secretary of State considers appropriate, corresponds or is similar to—

• (a) any provision made by sections 12A and 12B of the Finance Act 1994 (assessments related to excise duty matters), or

• (b) any provision made by sections 13A to 16 of that Act (customs and excise reviews and appeals).

• (4) Sums received by way of supplements under section 7A shall be paid into the Consolidated Fund.

7C

• (1) The Secretary of State may by regulations provide for the recovery of supplement that has become payable under section 7A by diligence authorised by summary warrant.

• (2) Regulations under subsection (1) may, in particular, provide—

• (a) for such summary warrants—

• (i) to be granted by the sheriff on the application of the Secretary of State; and

• (ii) to authorise any of the diligences mentioned in subsection (3);

• (b) for such applications to be accompanied by a certificate mentioned in subsection (4); and

• (c) for the fees and outlays of sheriff officers incurred in executing such summary warrants to be chargeable against the debtor.

• (3) The diligences referred to in subsection (2)(a)(ii) are—

• (a) an attachment;

• (b) an earnings arrestment;

• (c) an arrestment and action of furthcoming or sale.

• (4) The certificate referred to in subsection (2)(b) is a certificate by the Secretary of State —

• (a) stating that none of the persons specified in the application has paid the supplement due;

• (b) stating that payment of the amount due from each such person has been demanded from him;

• (c) stating whether in response to that demand any such person disputes liability to pay; and

• (d) specifying the amount due from and unpaid by each such person.

• (5) No fee shall be chargeable by the sheriff officer against the debtor for—

• (a) collecting; or

• (b) accounting to the Secretary of State for,

sums paid to him by the debtor in respect of the amount owing.

• (6) No summary warrant for recovery of supplement payable under section 7A may be granted against a person if—

• (a) he disputes liability to pay; or

• (b) an action for payment to recover such supplement from him has already been raised.

• (7) Failure to respond to a demand to pay shall not be taken to mean liability to pay is disputed.

• (8) An action for payment to recover supplement payable under section 7A may be raised against a person notwithstanding that a summary warrant has already been granted for recovery of such supplement from him but only if none of the diligences mentioned in subsection (3) has been executed against him.

• (9) Where such an action is raised, the summary warrant shall cease to have effect in relation to such person.

• (10) This section extends to Scotland only.

15A

• (1) Where—

• (a) a vehicle licence has been taken out for a tractive unit, and

• (b) the licence was taken out at a rate of vehicle excise duty applicable to a tractive unit which is to be used with semi-trailers with a minimum number of axles,

duty at a higher rate does not become chargeable under section 15 by reason only that while the licence is in force the tractive unit is used with a semi-trailer with fewer axles than that minimum number, if the condition in subsection (2) is satisfied.

• (2) The condition is that the rate of duty at which the licence was taken out is equal to or exceeds the rate which would have been applicable if the revenue weight of the tractive unit had been a weight equal to the actual laden weight, at the time of the use, of the articulated vehicle consisting of the tractive unit and the semi-trailer.

19A

• (1) The Secretary of State may, if he thinks fit, issue a vehicle licence or a trade licence on receipt of a cheque for the amount of the duty payable on it.

• (2) In a case where—

• (a) a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured, and

• (b) the Secretary of State sends a notice ... to the person informing him that the licence is void as from the time when it was granted,

the licence shall be void as from the time when it was granted.

• (3) In a case where—

• (a) a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured,

• (b) the Secretary of State sends a notice ... to the person requiring him to secure that the duty payable on the licence is paid within such reasonable period as is specified in the notice,

• (c) the requirement in the notice is not complied with, and

• (d) the Secretary of State sends a further notice ... to the person informing him that the licence is void as from the time when it was granted,

the licence shall be void as from the time when it was granted.

• (4) Section 102 of the Customs and Excise Management Act 1979 (payment for excise licences by cheque) shall not apply in relation to a vehicle licence or a trade licence.

19B

• (1) The Secretary of State may, if he thinks fit, issue a vehicle licence or a trade licence to a person who has agreed with the Secretary of State to pay the duty payable on the licence in a manner provided for in the agreement.

• (1A) An agreement to pay the duty payable on a vehicle licence or a trade licence may provide—

• (a) for the duty to be paid by instalments,

• (b) that if any of the rebate conditions in section 19(3) is satisfied in relation to the vehicle for which the licence was issued, the licence is to cease to be in force from the time specified in the agreement and any instalments falling due after that time are no longer to be due, and

• (c) for any instalments falling due after a request under section 14(2) is received by the Secretary of State no longer to be due.

• (2) In a case where—

• (a) a vehicle licence or a trade licence is issued to a person in accordance with subsection (1),

• (b) the duty payable on the licence is not received by the Secretary of State in accordance with the agreement, and

• (c) the Secretary of State sends a notice ... to the person informing him that the licence is void as from the time when it was granted,

the licence shall be void as from the time when it was granted.

• (3) In a case where—

• (a) paragraphs (a) and (b) of subsection (2) apply,

• (b) the Secretary of State sends a notice ... to the person requiring him to secure that the duty payable on the licence is paid within such reasonable period as is specified in the notice,

• (c) the requirement in the notice is not complied with, and

• (d) the Secretary of State sends a further notice ... to the person informing him that the licence is void as from the time when it was granted,

the licence shall be void as from the time when it was granted.

• (4) But subsections (2) and (3) do not apply in a case where the agreement under subsection (1) provides for the duty payable to be paid by more than one instalment (and for this case see subsection (5)).

• (5) In a case where—

• (a) a vehicle licence or a trade licence is issued to a person in accordance with subsection (1),

• (b) the duty payable on the licence is not received by the Secretary of State in accordance with the agreement,

• (c) the agreement provides for the duty payable to be paid by more than one instalment,

• (d) the Secretary of State sends a notice to the person requiring the person to secure that the duty payable on the licence (both in respect of instalments which have fallen due and in respect of future instalments) is paid within the period specified in the notice,

• (e) the requirement in the notice is not complied with, and

• (f) the Secretary of State sends a further notice to the person informing that person that the licence is void from the time specified in the notice,

the licence is to be void from the time specified.

19C

• (1) This section applies where—

• (a) a person applies for a vehicle licence or a trade licence, and

• (b) the Secretary of State, or an authorised body, accepts a credit card payment in respect of the duty payable on the licence.

• (2) Before issuing the licence, the Secretary of State, or the authorised body, shall require—

• (a) the applicant, or

• (b) a person acting on behalf of the applicant,

to pay to him, or it, such fee (if any) in respect of the acceptance of the credit card payment as may be prescribed by, or determined in accordance with, regulations.

• (3) In cases of such descriptions as the Secretary of State may, with the consent of the Treasury, determine, the whole or a part of a fee paid under this section may be refunded.

• (4) In this section—

• “authorised body” means a body (other than a Northern Ireland department) which is authorised by the Secretary of State to act as his agent for the purpose of issuing licences;

• “credit card” has such meaning as may be prescribed by regulations;

• “regulations” means regulations made by the Secretary of State.

22ZA

• (1) This section applies to information that—

• (a) is held for the purposes of functions relating to social security or war pensions—

• (i) by the Secretary of State or a Northern Ireland department, or

• (ii) by a person providing services to the Secretary of State or a Northern Ireland department, in connection with the provision of those services, and

• (b) falls within subsection (1A) or is of a description prescribed by regulations made by the Secretary of State.

• (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;