Vehicle Excise and Registration Act 1994

[^key-df99ecfda6fd0219e9e276fd1d5e3b98]: Word in s. 62 substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 20, 22

[^key-581834272710b401df66b3309a3ee2d6]: Sch. 4 para. 8(4) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(9)(10)

[^key-41c89b3361ecbfb13c6c1eb69f1f70b1]: Words in Sch. 4 para. 8(1) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(a)(10)

[^key-120e04627d7cdb64f26f99bb4561b98a]: Words in Sch. 4 para. 8(1) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(b)(10)

[^key-115f5c8e41932c26f7d8c47fe3a9c814]: Words in Sch. 4 para. 8(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(c)(10)

[^key-3316fdfdae5148e6195fc25a41b7cbf5]: Words in Sch. 4 para. 8(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(d)(10)

[^key-d49b58199ec8957a8ee8e561b9f2ce34]: Words in s. 35A heading substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(7)(c)(10)

[^key-2b67536b384b36161c3e23903e911abc]: Words in s. 36 heading substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(b)(10)

[^M_F_b3c8652b-5e0f-415c-dff9-d1904fb9016a]: Ss. 31A-31C and cross-heading inserted (19.12.2003) by Finance Act 2002 (c. 23), s. 19(1)-(3), Sch. 5 paras. 1, 8; S.I. 2003/3086, art. 2 (with art. 3)

[^key-ee443ff0237fea55ebd29ae45774f6d5]: S. 55(2A) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(2); S.I. 2015/778, art. 3, Sch. 1 para. 77

[^key-3209989b6f917d684f92dbe6425ae878]: Words in s. 55(3)(a) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(3)(a); S.I. 2015/778, art. 3, Sch. 1 para. 77

[^key-50c5a94dd0d4a484baffd3ca29281db9]: Words in s. 55(3)(b) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(3)(b); S.I. 2015/778, art. 3, Sch. 1 para. 77

[^key-e132260fd885781cbab9987775418f9a]: Words in s. 55(5) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(4); S.I. 2015/778, art. 3, Sch. 1 para. 77

[^key-068791fa82cbb5c3213e799356f3f608]: S. 55(6)(7) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 13(5); S.I. 2015/778, art. 3, Sch. 1 para. 77

[^key-40a395bb7d7b40af5f03f1e936c0029b]: Words in Sch. 1 para. 1A(1)(a) substituted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(b)

[^key-d2761baadf1a2fbf2a3d6f2e03ec703e]: Sch. 2 para. 20G renumbered as Sch. 2 para. 20G(1) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(i)

[^key-079bd953e5a394159c35a4a73de5775c]: Sch. 2 para. 20G(2)(3) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(3)(a)(ii)

[^key-3e2c2f35005dfe5409e517e4776d2a55]: Words in Sch. 1 Pt. 1A heading inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(a)

[^key-11e4d0b25073f573ea84c43127cd7e83]: Sch. 1 Pt. 1AA inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 46(2)(c)

[^key-0d71e528d461b9104feaa2ed477b6492]: Words in s. 45(3A)(3B) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(a), 19

[^key-c12418773e58eccfd5e25dbfc1b18dde]: S. 61B omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 2, 19

[^key-53a86775501dc8e9aeacadbda330e66b]: Sch. 1 para. 3(6)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(i), 19

[^key-b90780139f51a03a5e3546a5a81821c1]: Sch. 1 para. 4(7)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(ii), 19

[^key-182f29edbde8341175cc750cbb4fec44]: Sch. 1 para. 5(6)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(iii), 19

[^key-435f1ebfd20cc21422e3dd0b592674c9]: Sch. 1 para. 7(3)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(iv), 19

[^key-beeacd39cd171d3c5cd98b1c4e2423f4]: Words in Sch. 2 para. 22(1)(a) substituted (1.1.2017) by Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(i), 19

[^key-3755fd95b90aceab6eb831184f089c10]: Words in Sch. 2 para. 22(2) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(ii), 19

[^key-8b91d87fa331ff501791b28ed0280993]: Words in Sch. 2 para. 22(2A) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(iii), 19

[^key-853ff8e93c34515c923d4e78e7775e83]: Words in Sch. 2 para. 22(3) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(iv), 19

[^key-e9b208066c95048ec4e8c9518f8013f8]: Sch. 2 para. 22(6AA) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(v), 19

[^key-fac90d91f67dac948ca42e2a49124b7c]: Words in Sch. 2 para. 22(6B) substituted (1.1.2017) by Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vi), 19

[^key-4e433ec35d1da46c284bfbb800e14a44]: Word in Sch. 2 para. 22(8)(c) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

[^key-769585b5d2a2188b34ac802fcbb031fd]: Sch. 2 para. 22(8)(d) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

[^key-d1eff84742d378cf4a51b2b22db02f5a]: Word in Sch. 2 para. 22(9)(c) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

[^key-dacdc27d3429ff8f82f18b8330eefe75]: Sch. 2 para. 22(9)(d) omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(c)(vii), 19

[^key-a7363ffa7a4d98857fc62817d259e26e]: S. 1(1)(b) excluded by 1988 c. 52, s. 12E (as inserted (10.3.2017) by Deregulation Act 2015 (c. 20), ss. 73(3), 115(7); S.I. 2017/273, art. 2(a))

[^key-cf8766bcb429e843dfdab670e32a1854]: S. 29(1) excluded by 1988 c. 52, s. 12E (as inserted (10.3.2017) by Deregulation Act 2015 (c. 20), ss. 73(3), 115(7); S.I. 2017/273, art. 2(a))

[^key-631a7de94cd9feeb01c6719c3d3db068]: Words in Sch. 2 para. 1A(1) substituted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(2)(4)

[^key-1199ac55c6706a54c0a7544b250ef1b2]: Sch. 2 para. 1A(1A) inserted (1.4.2017) by Finance Act 2016 (c. 24), s. 151(3)(4)

[^key-4b03265c8a3a77a1937f2b930d4a8f9e]: Word in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(a)

[^key-59622d9b3c8a1b634fb0f7182c2678de]: Sch. 1 para. 1B(c) omitted (with effect in accordance with s. 20(6) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 20(3)(d)

[^key-39ba4643d5fc82111ec25418870b4968]: Words in Sch. 1 para. 1B substituted (with effect in accordance with s. 20(6) of the amending Act) by Finance Act 2017 (c. 10), s. 20(3)(f)(i)

[^key-8337f488d16e1947c14184f64cc6ead9]: Sch. 1 para. 1GA(4)(5) inserted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(d)

[^key-f8762bca6a1a96c23dea27110582cd62]: Sch. 1 para. 1GA(3)(a) omitted (with effect in accordance with s. 48(7) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 48(4)(b)

[^key-5e4a0592f139637604f9d94390612901]: Sch. 1 para. 1GA(3)(d) substituted (with effect in accordance with s. 48(7) of the amending Act) by Finance Act 2018 (c. 3), s. 48(4)(c)

[^key-153e8512ddd1764a7527509576dfda30]: Sch. 1 para. 1GC substituted (with effect in accordance with s. 44(7) of the amending Act) by Finance Act 2018 (c. 3), s. 44(4)

[^key-62e476a5c988f0cf1dc51dfbe6b90824]: Words in s. 22(2) substituted (19.7.2018) by Haulage Permits and Trailer Registration Act 2018 (c. 19), s. 27(1), Sch. para. 6(a)

[^key-d2e29b36d16141e0d90d8a12d38901ad]: Words in s. 22(2) omitted (19.7.2018) by virtue of Haulage Permits and Trailer Registration Act 2018 (c. 19), s. 27(1), Sch. para. 6(b)

[^key-d20150137fdc1a7c4877f592c352a730]: Sch. 1 para. 1GG and cross-heading inserted (with effect in accordance with s. 59(4) of the amending Act) by Finance Act 2019 (c. 1), s. 59(3)

[^key-8a66019bb7eafc8e37c19cf3354369f4]: S. 19(3ZB) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(b)

[^key-eeceb2f67af3646429c4275d1965b2ac]: S. 19(7A) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(d)

[^key-2c728130dafba66c8749434106782dd0]: S. 19(3)(h) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(a)

[^key-cb1ec24b7daae31f4bd732aa5b955dd1]: Words in s. 19(7) inserted (with effect in accordance with s. 60(10) of the amending Act) by Finance Act 2019 (c. 1), s. 60(8)(c)

[^key-20ba82901e8d566f65b31efb49d928a0]: Sch. 1 para. 1GE(5) inserted (with effect in accordance with s. 59(4)(5) of the amending Act) by Finance Act 2019 (c. 1), s. 59(2)

[^key-473b8cb976d343d3eed9ef2fe325dc24]: Words in Sch. 1 para. 1GD(2) omitted (with effect in accordance with s. 85(8) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 85(5)

[^key-0028ecfdda2e1f0a56544ae5f759cc8f]: Sch. 1 para. 1GA(5)(c) and word inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(c)

[^key-bb285db0522c15494805f36cdf26351f]: Word in Sch. 1 para. 1GA(5)(a) omitted (with effect in accordance with s. 84(2) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 84(1)(a)

[^key-33c29e4bdc99ae2e55e43e87e2424213]: Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(i)

[^key-307195c2aadf6204f92db2fc4cd2ae38]: Word in Sch. 1 para. 1GA(5)(b) substituted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(ii)

[^key-626661e5a905462a0a740e6a655a8f2d]: Words in Sch. 1 para. 1GA(5)(b) inserted (with effect in accordance with s. 84(2) of the amending Act) by Finance Act 2020 (c. 14), s. 84(1)(b)(iii)

[^key-9c74aa8f708f062b04fa88631ab7eb66]: Sch. 1 para. 1GE(3) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))

[^key-0bfff362372a82135cd725bb8556f53b]: Sch. 1 para. 1GE(4) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(6)(a) (with s. 85(8))

[^key-30d1feb040aeb22672bbbfbdc06b7b52]: Words in Sch. 1 para. 1GE(5) substituted (1.4.2020) by Finance Act 2020 (c. 14), s. 85(6)(b) (with s. 85(8))

[^key-e2cad2f4311d688712daeec30a6c7f24]: Words in Sch. 2 para. 6 cross-heading inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(2)(4)

[^key-74efab886ec94f8a6440c7e5305efefb]: Sch. 2 para. 6A inserted (1.4.2020) by Finance Act 2020 (c. 14), s. 87(3)(4)

[^key-2f2b7c756260815f9c67f59a9f4cb180]: Words in Sch. 1 para. 1GF(1) omitted (1.4.2020) by virtue of Finance Act 2020 (c. 14), s. 85(7) (with s. 85(8))

[^key-2fc38f908289c16c8d48d24ef76ed454]: Sch. 1 para. 1GA(1A) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 86(2)

[^key-89e4a36c08b7499b62a76fbeb933cb2b]: Sch. 1 para. 1A(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(2)(a) (with Sch. 4 paras. 16, 17)

[^key-70d36bda92c9abd97f385d0ec40555f6]: Sch. 1 para. 1G(1) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(2)(b) (with Sch. 4 paras. 16, 17)

[^key-08e0546dc34f4d80594d14c27a8d3a78]: Sch. 1 para. 1GA(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(a) (with Sch. 4 paras. 16, 17)

[^key-2d032d38f9b0e59885b4d6086e560220]: Sch. 1 para. 1GA(2A) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(b) (with Sch. 4 paras. 16, 17)

[^key-7d3c1d49ea72d9d5745065a7397c64bc]: Sch. 1 para. 1GA(4) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(3)(c) (with Sch. 4 paras. 16, 17)

[^key-4ee9f66a3fecef3930638a82a9168d21]: Sch. 1 para. 1H(2) substituted (1.9.2020) by The Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), reg. 1(b), Sch. 6 para. 3(4) (with Sch. 4 paras. 16, 17)

[^key-81c33f755dd6199107cb04ccd14b09b1]: Words in s. 32(1)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 126 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2

[^key-0ae8f97069fd98f3ecde38020e451c7d]: Words in s. 41(1)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 127 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2

[^key-502d24459d95fd83eb048c6b4c5bb3ba]: S. 8 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 77 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)

[^key-dfaefcaad472987bd94416712be3d45b]: S. 22B inserted (temp.) (31.12.2020 for a period of two years at the end of which this amending provision will expire) by virtue of The Road Vehicles and Non-Road Mobile Machinery (Type-Approval) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/648), regs. 1(b)(ii), 3(3) (with reg. 11) (as amended by S.I. 2020/1393, regs. 1(2), 2(3) and S.I. 2020/818, Sch. 6 para. 39(3)(b)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b68c2774832df8f248116d77d72d9cab]: S. 7(5B)-(5I) inserted (temp.) (31.12.2020 for a period of two years at the end of which this amending provision will expire) by S.I. 2019/648, reg. 3(2)(a) (with reg. 11) (as substituted by The Road Vehicles and Non-Road Mobile Machinery (Type-Approval) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1393), regs. 1(2), 2(3)(a)(i) (with reg. 2(12)))

[^key-4ec610c2cf0867fe6f22f0acce489612]: Words in s. 7(8) inserted (temp.) (31.12.2020 for a period of two years at the end of which this amending provision will expire) by virtue of The Road Vehicles and Non-Road Mobile Machinery (Type-Approval) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/648), regs. 1(b)(ii), 3(2)(b) (with reg. 11) (as amended by S.I. 2020/1393, regs. 1(2), 2(3) and S.I. 2020/818, Sch. 6 para. 39(3)(a)); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ed56969ade053e046499c93da2de4644]: S. 8(2)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 107(a) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-d7120ffae1ea835636ffe80d70525e91]: Words in s. 8(2)(b) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 107(b) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-868489aa44d94e6d12965e8146eecc6c]: Words in s. 8(2)(c) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 107(c) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

[^key-e8a38d9655ef4d707247841c79d7e1c4]: Words in s. 19(3A) substituted (with effect in accordance with s. 105(4) of the amending Act) by Finance Act 2021 (c. 26), s. 105(2)

[^key-687d6131053bd97c031e847ae3b4113f]: S. 19(3C)(3D) inserted (with effect in accordance with s. 105(4) of the amending Act) by Finance Act 2021 (c. 26), s. 105(3)

[^key-54cc161325bbe98549d64726a24b8ec9]: Sch. 2 para. 19(4A) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 8(2)(b)

[^key-def937ec21234731f8ad49b1c45c4fba]: Sch. 2 para. 19(2)(aaa) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 8(2)(a)

[^key-336c5cfec838987df10092288181a19d]: Sch. 1 para. 1G(2) substituted (with effect in accordance with Sch. 18 para. 8(2) of the amending Act) by Finance Act 2022 (c. 3), Sch. 18 para. 8(1)

[^key-2070ce8c6276ab2a382b388cc2b35787]: Words in s. 62(1) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(2)

[^key-3951e832564809f463283c02c3ec077e]: Sch. 1 para. 1ZA(2A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(a)

[^key-a04ea4f43457334c457cb7f8cd6278a5]: Sch. 1 para. 1ZA(3A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(b)

[^key-0965c7c0e6850de650cf50bb0e0211df]: Sch. 1 para. 1ZA(6) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(3)(c)

[^key-62d9003d44272e7deb3ddf7e9ff3442c]: Sch. 2 para. 19(2C) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(4)(b)

[^key-d78d97c733aa9bda53fa5a61b6ef1ec4]: Sch. 2 para. 19(2)(aab) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(4)(a)

[^key-af7d9b885f6f50ef71a83e96a3b8edc0]: Words in Sch. 2 para. 19(4A) inserted (21.3.2022) by The Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order 2022 (S.I. 2022/332), arts. 1(2), 6(4)(c)

[^key-1e9dddf364b805c2d518ead84c634596]: Sch. 1 para. 10(2A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(2), 12

[^key-3ed67606991379b16c1e1040e6268b44]: Word in Sch. 1 para. 10(3) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(a), 12

[^key-24dd7c72d42ccf706e9344c4106d90a5]: Words in Sch. 1 para. 10(3)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(b), 12

[^key-7d2d29ed16f166dbb117dc86dfe7623e]: Sch. 1 para. 10(5A) substituted for Sch. 1 para. 10(5) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(4), 12

[^key-40095698a39c08fb911841b4d899387f]: S. 5A inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 27

[^key-329f2b405df579216b9c6bd1f3e0e28d]: Sch. 2 para. 19(2)(aac) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 8

[^key-ca45fbf6dc9f38a2e5e29e020a41ce2a]: S. 62(1AA) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(2)(5)

[^key-a1cdcf1c8795cbee37892262680e12f4]: Words in Sch. 1 para. 1(2) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(a)(i)(7)

[^key-2bc4a15c25692027c62d0a1473f52006]: Sum in Sch. 1 para. 1(2) substituted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(2)(a)(17)

[^key-adb5c2a7e37f80123b54a07277e1f7ec]: Words in Sch. 1 para. 1(2) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(a)(i)(5)

[^key-67da2b5e8af990a0b2141798f3ddcff4]: Words in Sch. 1 para. 1(2A) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(a)(ii)(7)

[^key-0949d1aa57ab8c114dc670fb1efdfa95]: Sum in Sch. 1 para. 1(2A) substituted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(2)(b)(17)

[^key-1ce71e8390944d19080cdc6f843c78f1]: Words in Sch. 1 para. 1(2A) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(a)(ii)(5)

[^key-dd82b983ef885ae2de9ada1242a72526]: Sch. 1 para. 1A(1A)(1B) inserted (with effect in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(b)(5)

[^key-9409ffb0c8153497d1fd8f215a4655ed]: Sch. 1 para. 1B(b) and preceding word omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(3)(17)

[^key-9b5bdbda3dfa62d5efc0d0f8d0501a91]: Sch. 1 para. 1B Table substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(4)(17)

[^key-b7e62d78b57d13d68019db5238a3fc22]: Words in Sch. 1 para. 1B substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(5)(17)

[^key-5e1d5739683231df26b28f07ce254891]: Sch. 1 paras. 1C-1F and cross-heading omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(6)(17)

[^key-d2304f7a3befd169482573e9d43fb1c0]: Sch. 1 para. 1GA(1B)(1C) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(c)(5)

[^key-d22c4deb499d28dea14f93d22b1abd84]: Sch. 1 para. 1GA(3)(c) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(7)(17)

[^key-460f98c35dc789cdeed2b7a7bd69e73d]: Sch. 1 para. 1GC Table 1 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(9)(17)

[^key-a2ca9e0cd3f18cc24e5317b4304eb5f2]: Sch. 1 para. 1GC Table 2 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(10)(17)

[^key-cfbe64248ea2da2367d6ed3acc5a4c8c]: Sch. 1 para. 1GC(2)(b) and preceding word omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(8)(17)

[^key-a722db7af657257d8ab9cfe9fd8985f1]: Words in Sch. 1 para. 1GD(1) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(11)(17)

[^key-6a3ec977bc83a3d6b17e1674dda0a786]: Words in Sch. 1 para. 1GE(2) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(12)(17)

[^key-37c9c7b59c34b8f5063232667c061ab1]: Sch. 1 para. 1GE(1)(c) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(b)(7)

[^key-573368acdd8a1eb9d93aa4c7cff86111]: Words in Sch. 1 para. 1J(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(d)(i)(7)

[^key-15feabc1442d3b3cb81e9b33eb06973b]: Sum in Sch. 1 para. 1J(a) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(13)(17)

[^key-912709b2a375097f4aa665f70c085ed9]: Words in Sch. 1 para. 1J(b) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(d)(ii)(7)

[^key-68771e66e92f3f17caddb30e550ee1b2]: Sch. 1 para. 1N inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(5)(e)(7)

[^key-65140374d09d5dc1063c0e226c90be84]: Words in Sch. 1 para. 1N substituted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), s. 66(14)(17)

[^key-7eed78849eac529252f7ddefa6699673]: Words in Sch. 1 para. 1N(b) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(d)(5)

[^key-96b52826f022774ce7ed9dbcdac2a2dd]: Sum in Sch. 1 para. 2(1)(b) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(b)(17)

[^key-7d231e57cb08e913e7dc5cea02b84eca]: Sum in Sch. 1 para. 2(1)(c) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(c)(17)

[^key-7549a663a9dcf549c46c76b0395d1c88]: Sum in Sch. 1 para. 2(1)(d) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(d)(17)

[^key-299932128a76bfa3eff165072e386472]: Words in Sch. 1 para. 2(1)(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(c)(i)(7)

[^key-1b0d380f32e1b9faa8f974a8a94664da]: Sum in Sch. 1 para. 2(1)(a) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 66(15)(a)(17)

[^key-79b63a9e3242ce6d3e3514628669b459]: Words in Sch. 1 para. 2(1)(a) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(e)(i)(5)

[^key-c7a656164faa4ca7393b228decf67509]: Words in Sch. 1 para. 2(3) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(4)(c)(ii)(7)

[^key-c6ba8f682dc7ae199f39fc864a90a583]: Words in Sch. 1 para. 2(3) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(3)(e)(ii)(5)

[^key-219c7cf7d8940f71be688ed42574961b]: Sum in Sch. 1 para. 6(2A)(a) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 69(1)(a)(2)

[^key-e02cd32235adc27b6ada0bc1ecb090c2]: Sum in Sch. 1 para. 7(3A) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 70

[^key-fa8560fe655be643790188cb58e5d308]: Sch. 1 para. 9(1) Table substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 67(2)(4)

[^key-7319f2808d637224d77290256f5e0aa8]: Sum in Sch. 1 para. 9(3) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 69(1)(b)(2)

[^key-8adea8204e5ca33ae5421569af130ce6]: Sum in Sch. 1 para. 10(7) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 68(2)(3)

[^key-aa4a2960616000a551ea915c2ac2fe32]: Sch. 1 para. 10(6) Tables 1-6 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 68(1)(3)

[^key-23e1e2259fe9486c4e1d737b92facc86]: Sum in Sch. 1 para. 11(3) substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 69(1)(c)(2)

[^key-4e1a8a44ae33076779a7e54d7746a833]: Sch. 1 para. 11(1) Tables 1, 2 substituted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 67(3)(4)

[^key-7218a501ff950cdbfb9c8cee19bf7d87]: Sch. 2 para. 20G(1A) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(4)(b)(5)

[^key-6c7f9626a29a0c3264a8261abf0ab204]: Sch. 2 para. 20G(2)(za)-(zc) inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2023 (c. 1), s. 10(2)(a)(i)(7)

[^key-f68219e25c883da61a89f9ee1709613f]: Sch. 2 para. 20G(3) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(b)(7)

[^key-8bb6f7203c9ad26ba0f56dbfa7470d83]: Sch. 2 para. 20G(2)(a) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(a)(ii)(7)

[^key-62fded93e6fda83244991264c12f6380]: Sch. 2 para. 20G(2)(b) omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(2)(a)(ii)(7)

[^key-9f45526f6d6484ea920d22ebb3807fe0]: Word in Sch. 2 para. 20G cross-heading inserted (in relation to licences taken out on or after 1.4.2025) by Finance Act 2025 (c. 8), s. 71(4)(a)(5)

[^key-f513a0d845870857ac8b62e19de69516]: Sch. 1 para. 1GB and cross-heading omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(4)(a)(7)

[^key-fb7f99857690c864f35aad834ee51a57]: Sch. 2 para. 25 and cross-heading omitted (in relation to licences taken out on or after 1.4.2025) by virtue of Finance Act 2023 (c. 1), s. 10(3)(7)

Additional power to exempt foreign vehicles

Offences under sections 29 and 31A: supplementary

Supplement payable on vehicle ceasing to be appropriately covered

... Licences for vehicles for disabled persons: information

False or misleading declarations and information.

Vehicle identity checks

Regulations: offences.

Transitionals etc.

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “lower-emission van” if—

Notes:

Notes:

Nil licences for vehicles for disabled persons: information

Section 7A supplements: further provisions

Issue of licences before payment of duty.

Duty to give information: offences under regulations.

Offence of using an incorrectly registered vehicle

Proceedings in England and Wales or Northern Ireland.

Consequential amendments.

Notes:

Penalties for offences under section 31A

Penalties for offences under section 31A

Penalties for offences under section 31A

False or misleading declarations and information.

Additional liability for keeper of unlicensed vehicle.

Relevant period for purposes of section 30.

Relevant period for purposes of section 30.

Proceedings in England and Wales or Northern Ireland.

Exceptions to section 31A

Tractors

Additional liability for keeper of unlicensed vehicle.

Relevant period for purposes of section 30.

Offence by registered keeper where vehicle unlicensed

Sections 29 to 31C: supplementary.

Immobilisation, removal and disposal of vehicles.

Not exhibiting licence.

Failure to return licence.

Failure to return licence.

Failure to return licence.

Dishonoured cheques: additional liability.

Penalty for not paying duty chargeable at higher rate.

Penalty for not paying duty chargeable at higher rate.

Relevant higher rate of duty for purposes of section 38.

Relevant period for purposes of section 38.

Sections 37 to 40: supplementary.

Obscured registration mark.

Obscured registration mark.

Failure to have nil licence for exempt vehicle.

Failure to have nil licence for exempt vehicle.

Offence of using an incorrectly registered vehicle

Forgery and fraud.

Forgery and fraud.

Duty to give information: offences under regulations.

Regulations: offences.

Time-limit for recovery of underpayments and overpayments.

Proceedings in Scotland.

Time-limit for recovery of underpayments and overpayments.

Transitionals etc.

Tractors

Relevant period for purposes of section 30.

Offence by registered keeper where vehicle unlicensed

Exceptions to section 31A

Sections 29 to 31C: supplementary.

Immobilisation, removal and disposal of vehicles.

Failure to return licence.

Failure to return licence.

Penalty for not paying duty chargeable at higher rate.

Penalty for not paying duty chargeable at higher rate.

Additional liability for keeper of vehicle chargeable at higher rate.

Relevant period for purposes of section 38.

Not fixing registration mark.

Relevant period for purposes of section 38.

Not fixing registration mark.

Obscured registration mark.

Vehicle identity checks: impersonation of authorised examiners

Offence of using an incorrectly registered vehicle

Forgery and fraud.

False or misleading declarations and information.

Duty to give information.

Consequential amendments.

Orders.

Orders.

Regulations: offences.

Consequential amendments.

Notes:

Notes:

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “lower-emission van” if—

Light agricultural vehicles

1M

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “post-2008 lower-emission van” if—

• (a) the vehicle is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 January 2009 and before 1 January 2011,

• (b) it is a vehicle to which Regulation (EC) No 715/2007 of the European Parliament and of the Council applies (see Article 2 of that Regulation),

• (c) it is powered by a compression ignition engine, and

• (d) the emissions from it do not exceed any of the emission limit values specified in Table 1 of Annex 1 to that Regulation in relation to vehicles so powered.

Notes:

Relevant period for purposes of section 30.

Offence by registered keeper where vehicle unlicensed

Exceptions to section 31A

Penalties for offences under section 31A

Sections 29 to 31C: supplementary.

Not exhibiting licence.

Not exhibiting licence: period of grace

Failed payments: additional liability.

Dishonoured cheques: additional liability.

Additional liability for keeper of vehicle chargeable at higher rate.

Relevant higher rate of duty for purposes of section 38.

Relevant period for purposes of section 38.

Sections 37 to 40: supplementary.

Not fixing registration mark.

Obscured registration mark.

Obscured registration mark.

Vehicle identity checks: impersonation of authorised examiners

False or misleading declarations and information.

Duty to give information.

Duty to give information: offences under regulations.

Orders.

Light agricultural vehicles

Notes:

Notes:

Tractors

Light agricultural vehicles

Agricultural engines

Mowing machines

Steam powered vehicles

Electrically propelled vehicles etc

Snow ploughs

Gritters

Notes:

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

11D

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

Notes:

1ZA

• (1) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is 50 per cent of the rate which (but for this paragraph) would be applicable.

• (2) This paragraph applies to a vehicle when it is being used, or kept for use, by or for the purposes of a disabled person who is in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate if—

• (a) the vehicle is registered under this Act in the name of the disabled person, and

• (b) no other vehicle registered in his or her name under this Act is—