Vehicle Excise and Registration Act 1994

• (i) a vehicle for which a vehicle licence taken out at a rate of duty reduced in accordance with sub-paragraph (1) is in force, or

• (ii) an exempt vehicle under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.

• (2A) This paragraph also 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 disability assistance for working age people by virtue of entitlement to the mobility component at the standard rate, in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, if—

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

• (b) no other vehicle registered in the disabled person’s name under this Act is—

• (i) a vehicle for which a vehicle licence taken out at a rate of duty reduced in accordance with sub-paragraph (1) is in force, or

• (ii) an exempt vehicle under paragraph 19 of Schedule 2 or paragraph 7 of Schedule 4.

• (3) 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 standard 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.

• (3A) 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 standard 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.

• (4) For the purposes of sub-paragraph (2), a vehicle is to be treated as registered under this Act in the name of a person in receipt of personal independence payment by virtue of entitlement to the mobility component at the standard rate 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.

• (5) In sub-paragraph (4) “appointee” means 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 personal independence payment.

• (6) For the purposes of sub-paragraph (2A), a vehicle is to be treated as registered under this Act in the name of a person in receipt of disability assistance for working age people by virtue of entitlement to the mobility component at the standard rate if it is so registered in the name of—

• (a) a person appointed under section 58 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.

33A

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

Immobilisation, removal and disposal of vehicles.

Failure to return licence.

Failed payments.

Relevant higher rate of duty for purposes of section 38.

Relevant period for purposes of section 38.

Additional liability for keeper of vehicle chargeable at higher rate.

Sections 37 to 40: supplementary.

Sections 37 to 40: supplementary.

Not fixing registration mark.

False or misleading declarations and information.

Forgery and fraud.

False or misleading declarations and information.

Authorised persons.

Duty to give information: offences under regulations.

Transitionals etc.

Notes:

Notes:

Notes:

Offence by registered keeper where vehicle unlicensed

Offence by registered keeper where vehicle unlicensed

Sections 29 to 31C: supplementary.

Not exhibiting licence.

Not exhibiting licence.

Failed payments: additional liability.

Penalty for not paying duty chargeable at higher rate.

Additional liability for keeper of vehicle chargeable at higher rate.

Obscured registration mark.

Offence of using an incorrectly registered vehicle

False or misleading declarations and information.

Duty to give information.

Duty to give information.

Proceedings in Scotland.

Duty to give information: offences under regulations.

Transitionals etc.

PART 1AA — Light Passenger Vehicles Registered On or After 1 April 2017

Vehicles to which this Part applies etc

1GA

• (1) This Part of this Schedule applies to a vehicle which—

• (a) is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 1 April 2017, and

• (b) is so registered on the basis of an EU certificate of conformity or UK approval certificate that—

• (i) identifies the vehicle as having been approved as a light passenger vehicle, and

• (ii) specifies a CO₂ emissions figure in terms of grams per kilometre driven.

• (1A) But this Part of this Schedule does not apply to a motor caravan which is first registered, under this Act or under the law of a country or territory outside the United Kingdom, on or after 12 March 2020.

• (1B) Sub-paragraph (1C) has effect where—

• (a) the vehicle’s rate of CO₂ emissions in grams per kilometre driven is zero,

• (b) the certificate mentioned in sub-paragraph (1)(b) does not specify a CO₂ emissions figure, and

• (c) this Part of this Schedule would apply to the vehicle if the condition in sub-paragraph (1)(b)(ii) were met.

• (1C) For the purposes of this Part of this Schedule (and notwithstanding anything in sub-paragraph (5))—

• (a) the certificate is regarded as specifying a CO₂ figure of zero in terms of grams per kilometre driven, and

• (b) accordingly the applicable CO₂ emissions figure is to be taken to be zero.

• (2) In sub-paragraph (1)(b)(i) a “light passenger vehicle” means—

• (a) a vehicle within Category M₁ of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat), or

• (b) a vehicle within Category M₁ of Article 4 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver’s seat).

• (2A) For the purposes of sub-paragraph (1A) a vehicle is a “motor caravan” if the certificate mentioned in sub-paragraph (1)(b) identifies the vehicle as a motor caravan within the meaning of—

• (a) Annex II to Directive 2007/46/EC, or

• (b) Part A of Annex I to Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.

• (3) The following provisions of Part 1A of this Schedule apply for the purposes of this Part of this Schedule as they apply for the purposes of that Part—

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

• (b) paragraph 1A(5) (effect of subsequent modifications);

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

• (d) paragraph 1G(2) (meaning of “UK approval certificate”).

• (4) References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of—

• (a) Directive 2007/46/EC, or

• (b) Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.

• (5) Sub-paragraphs (3) and (4) of paragraph 1A of this Schedule (meaning of “the applicable CO₂ emissions figure”) apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 1A of this Schedule, but—

• (a) any reference to an EU certificate of conformity in paragraph 1A(3) or (4) is to be construed in accordance with sub-paragraph (4) of this paragraph, ...

• (b) for the purpose of determining the applicable CO₂ emissions figure of a vehicle first registered before 1 April 2020 , ignore any WLTP (worldwide harmonised light vehicles test procedures) values specified in an EU certificate of conformity or UK approval certificate , and

• (c) for the purpose of determining the applicable CO₂ emissions figure of a vehicle first registered on or after 1 April 2020, ignore any values specified in an EU certificate of conformity or UK approval certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values

...

1GB

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

Graduated rates of duty payable on first vehicle licence

1GC

• (1) This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies.

• (2) If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—

• (a) the applicable CO₂ emissions figure, ...

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

• (3) If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO₂ emissions figure.

CO2 Emissions Figure	CO2 Emissions Figure
(1)	(2)	(3)
Exceeding or, in the first row, equal to	Not exceeding	Rate
g/km	g/km	£
0	0	10
0	50	110
50	75	130
75	90	270
90	100	350
100	110	390
110	130	440
130	150	540
150	170	1360
170	190	2190
190	225	3300
225	255	4680
255	—	5490
CO2 Emissions Figure	CO2 Emissions Figure	Rate
---	---	---
(1)	(2)	(3)
Exceeding or, in the first row, equal to or exceeding	Not exceeding	Rate
g/km	g/km	£
0	50	130
50	75	270
75	90	350
90	100	390
100	110	440
110	130	540
130	150	1360
150	170	2190
170	190	3300
190	225	4680
225	255	5490
255	—	5490

• (4) For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.

• (5) A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).

• (6) “Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.

Rates of duty payable on any other vehicle licence for vehicle

1GD

• (1) For the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part of this Schedule applies, the annual rate of vehicle excise applicable to the vehicle is £195.

• (2) But sub-paragraph (1) does not apply where paragraph 1GE(2) ... applies.

Higher rates of duty: vehicles with a price exceeding £40,000

1GE

• (1) Sub-paragraph (2) applies for the purpose of determining the rate at which vehicle excise duty is to be paid on any other vehicle licence for a vehicle to which this Part applies if—

• (a) the price of the vehicle exceeds £40,000,

• (b) the vehicle was first registered, under this Act or under the law of a country or territory outside the United Kingdom, less than six years before the date on which the licence has effect, and

• (c) either—

• (i) the vehicle was so registered on or after 1 April 2025, or

• (ii) it was so registered before that date and its applicable CO₂ emissions figure exceeds 0g/km.

• (2) The annual rate of vehicle excise duty applicable to the vehicle is £620.

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

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

• (5) Sub-paragraph (2) does not apply to a vehicle if when it is first registered, whether that is under this Act or under the law of a country or territory outside the United Kingdom, it is a taxi capable of zero emissions (see paragraph 1GG).

Calculating the price of a vehicle

1GF

• (1) For the purposes of paragraph 1GE(1)(a) ... the price of a vehicle is—

• (a) in a case where the vehicle has a list price, the sum of—

• (i) that price, and

• (ii) the price of any non-standard accessory which is attached to the vehicle when it is first registered under this Act, or

• (b) in a case where the vehicle does not have a list price, its notional price.

• (2) The reference in sub-paragraph (1)(a)(ii) to the price of a non-standard accessory is to—

• (a) its list price, if it has one, or

• (b) its notional price, if it has no list price.

• (3) Sections 123, 124, 125 and 127 to 130 of the Income Tax (Earnings and Pensions) Act 2003 apply for the purpose of defining terms used in this paragraph as they apply for the purpose of defining terms used in Chapter 6 of Part 3 of that Act, but with the modifications specified in sub-paragraph (4).

• (4) The modifications are as follows—

• (a) references to a car are to be read as references to a vehicle;

• (b) references to relevant taxes are to be read as not including references to vehicle excise duty;

• (c) in section 124(1)(f) for the words from “qualifying” to the end substitute “ accessories attached to the vehicle when it was first registered under VERA 1994 ”;

• (d) in section 125 omit subsection (1) and (2)(a);

• (e) in section 127—

• (i) in subsection (1) omit “initial extra”;

• (ii) omit subsection (2).

Duty to give information.

Duty to give information: offences under regulations.

Proceedings in England and Wales or Northern Ireland.

Regulations: offences.

Meaning of “taxi capable of zero emissions”

1GG

• (1) The Secretary of State may by regulations make provision about the meaning of “taxi capable of zero emissions” in paragraph 1GE.

• (2) In the following provisions of this paragraph “regulations” means regulations under sub-paragraph (1).

• (3) Regulations may (in particular) make provision of any one or more of the following kinds—

• (a) that a vehicle is a taxi capable of zero emissions if the vehicle is of a description specified in regulations;

• (b) that a vehicle is at any particular time a taxi capable of zero emissions if the vehicle is of a model specified at that time in a list maintained by the Secretary of State;

• (c) that a vehicle is a taxi capable of zero emissions if conditions specified in regulations are met.

• (4) Where regulations make provision of the kind mentioned in sub-paragraph (3)(b)—

• (a) regulations may (in particular) provide that a model of vehicle may be specified in the list only if it appears to the Secretary of State that vehicles of that model are of a description specified in regulations;

• (b) regulations must provide for publication of the list;

• (c) regulations may allow a model of vehicle to be included in the list with backdated effect.

• (5) A description of a kind mentioned in sub-paragraph (3)(a) or (4)(a) may be framed (in particular) by reference to a scheme, or an instrument or other document, as it has effect from time to time.

• (6) Regulations made before 1 April 2020 that do not increase the amount of vehicle excise duty for which any person is liable may have effect in relation to vehicle licences taken out at times before the regulations come into force (including times before the regulations are made).

6A

• (1) A vehicle is an exempt vehicle if—

• (a) it is used primarily for the transportation of medical items,

• (b) it is readily identifiable as a vehicle used for the transportation of medical items by being marked “Blood” on both sides, and

• (c) it is registered under this Act in the name of a charity whose main purpose is to provide services for the transportation of medical items.

• (2) In this paragraph—

• “charity” means a charity as defined by paragraph 1 of Schedule 6 to the Finance Act 2010;

• “medical items” means items intended for use for medical purposes, including in particular—blood;medicines and other medical supplies;items relating to people who are undergoing medical treatment;

• “item” includes any substance.

Immobilisation, removal and disposal of vehicles.

Failed payments: additional liability.

Penalty for not paying duty chargeable at higher rate.

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.

Not fixing registration mark.

Obscured registration mark.

Failure to have nil licence for exempt vehicle.

Vehicle identity checks: impersonation of authorised examiners

Failure to have nil licence for exempt vehicle.

Forgery and fraud.

Duty to give information.

Duty to give information: offences under regulations.

Proceedings in England and Wales or Northern Ireland.

22B

• (1) Subsections (2) to (3C) have effect notwithstanding any other enactment.

• (2) A vehicle—

• (a) which was completed before IP completion day, and

• (b) in respect of which there is an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State,

may not be registered under section 21 in Great Britain unless one of the conditions in subsection (3) applies to the vehicle.

• (3) The conditions are—

• (a) the vehicle is qualifying Northern Ireland goods;

• (b) the vehicle was in the United Kingdom immediately before IP completion day;

• (c) a relevant UK certificate has effect with respect to the vehicle.

• (3A) A vehicle which is completed on or after IP completion day may not be registered under section 21 in Great Britain unless—

• (a) it is qualifying Northern Ireland goods in respect of which there is an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State, or

• (b) a relevant UK certificate has effect with respect to it.

• (3B) A vehicle completed before IP completion day may not be registered under section 21 in Northern Ireland unless—

• (a) an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State has effect in respect of it, or

• (b) it was in the United Kingdom immediately before IP completion day and a relevant UK certificate issued before that day has effect with respect to it.

• (3C) A vehicle completed on or after IP completion day may not be registered under section 21 in Northern Ireland unless—

• (a) an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State has effect in respect of it, or

• (b) a relevant Northern Ireland certificate has effect with respect to it.

• (4) In this section—

• “EC certificate of conformity” has the meaning given in section 85 of the Road Traffic Act 1988;

• “EU State” means—in relation to the period before exit day, a member State other than the United Kingdom,in relation to the period on or after exit day, a member State;

• “qualifying Northern Ireland goods” has the meaning given by regulations made under section 8C(6) of the European Union (Withdrawal) Act 2018;

• “relevant European approval” has the meaning given in section 55(1C) of that Act;

• “relevant Northern Ireland certificate” means—a certificate issued pursuant to regulation 16(7) or 18(10) of the Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818), as they apply in and in relation to Northern Ireland,a certificate of conformity issued under Article 31A(3) of the Road Traffic (Northern Ireland) Order 1981, a Department’s approval certificate issued under Article 31A(4) or (5) of that Order, oran EC certificate of conformity issued in reliance on a valid relevant European approval granted by or on the authority of the Secretary of State in relation to Northern Ireland;

• “relevant UK certificate” means—a certificate of conformity issued under section 57 of the Road Traffic Act 1988,a Minister's approval certificate issued under section 58 of that Act,a certificate issued pursuant to regulation 25(10) or 27(10) of the Road Vehicles (Approval) Regulations 2009 (S.I. 2009/717), a certificate issued pursuant to regulation 16(7) or 18(10) of the Road Vehicles (Approval) Regulations 2020 (S.I. 2020/818),a certificate of conformity issued under Article 31A(3) of the Road Traffic (Northern Ireland) Order 1981,a Department's approval certificate issued under Article 31A(4) or (5) of that Order, oran EC certificate of conformity which was issued otherwise than in reliance on a valid relevant European approval granted by or on the authority of an EU State.

Additional liability for keeper of unlicensed vehicle.

Failure to return licence.

Failed payments: additional liability.

Relevant higher rate of duty for purposes of section 38.

Not fixing registration mark.

Vehicle identity checks: impersonation of authorised examiners

Offence of using an incorrectly registered vehicle

Forgery and fraud.

Duty to give information.

Authorised persons.

Consequential amendments.

Notes:

Assignment of registration marks by motor dealers.

Additional liability for keeper of unlicensed vehicle.

Penalties for offences under section 31A

Sections 29 to 31C: supplementary.

Not exhibiting licence: period of grace

Proceedings in Scotland.

Notes:

5A

• (1) The Secretary of State may by regulations confer an exemption from vehicle excise duty in respect of a foreign vehicle.

• (2) The regulations may, for or in connection with conferring the exemption, amend subordinate legislation made under this Act or the Motor Vehicles (International Circulation) Act 1952.

• (3) The regulations may provide that the exemption of a foreign vehicle from vehicle excise duty is—

• (a) subject to conditions;

• (b) limited to a specified period.

• (4) Regulations under this section may make—

• (a) provision which applies generally or for particular purposes;

• (b) retrospective provision.

• (5) A provision of regulations under this section that has the effect of removing the exemption of a foreign vehicle from vehicle excise duty must not be made so as to have retrospective effect.

• (6) In this section—

• “foreign vehicle” means a vehicle that is registered under the law of any territory outside the United Kingdom;

• “specified” means specified in the regulations;

• “subordinate legislation” means Orders in Council, orders and regulations (including any regulations made under an Order in Council).

1N

For the purposes of paragraph 1J, a vehicle to which this Part of this Schedule applies is a “pre-2011 electric 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 March 2003 but before 1 January 2007 or on or after 1 January 2009 but before 1 January 2011, and

• (b) the vehicle is an electrically propelled vehicle or a zero-emission vehicle.

Notes: