Words in s. 37(2) repealed (1.5.1995 with effect as mentioned in Sch. 4 para. 37(3) and Sch. 29 Pt.V(3) Note 2 of the amending Act) by 1995 c. 4, ss. 19, 162, Sch. 4 Pt. VII para. 37(1)(3), Sch. 29 Pt.V(3) Note 2

Words in s. 39(2)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(a), 29

Words in s. 39(4)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(b), 29

Words after para. (b) in s. 39(4) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(c), 29

Words in s. 39(5)(a) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(b), 29

Words after para. (b) in s. 39(5) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 22(c), 29

Words in s. 40(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 23(a), 29

Words in s. 40(2) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 29 of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IV paras. 23(b), 29

S. 41(1)(b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 90(3)

1973 c. 62.

1950 c. 7 (N.I.).

1980 c. 43.

1954 c. 9 (N.I.).

http://www.legislation.gov.uk/ukpga/1994/22/part/III/crossheading/offence-of-not-paying-duty-chargeable-at-higher-rate/1998-04-01Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-281998-04-01Part III Offences Offence of not paying duty chargeable at higher rate
37 Penalty for not paying duty chargeable at higher rate.(1)

Where—

(a)

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

(b)

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

(c)

duty at that higher rate was not paid before the vehicle was so used,

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

(2)

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

(a)

level 3 on the standard scale . . ., or

(b)

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

whichever is the greater.

38 Additional liability for keeper of vehicle chargeable at higher rate.(1)

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

(2)

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

(a)

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

(b)

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

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

(3)

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

(4)

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

39 Relevant higher rate of duty for purposes of section 38.(1)

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

(2)

Where—

(a)

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

(b)

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

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

(3)

Where—

(a)

the vehicle is a tractive unit,

(b)

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

(i)

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

(ii)

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

(c)

the offence consisted in using the vehicle with a semi-trailer with a smaller number of axles,

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

(4)

Where—

(a)

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

(b)

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

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

(5)

Where—

(a)

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

(b)

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

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

(6)

Where—

(a)

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

(b)

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

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

40 Relevant period for purposes of section 38.(1)

For the purposes of section 38 the relevant period is the period—

(a)

ending with the date on which the offence was committed, and

(b)

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

(2)

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

(3)

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

(4)

Where the person convicted proves—

(a)

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

(b)

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

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

41 Sections 37 to 40: supplementary.(1)

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

(a)

an order under section 1A of the Powers of Criminal Courts Act 1973 discharging him absolutely or conditionally,

(b)

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

(c)

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

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

(2)

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

(3)

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

(a)

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

(b)

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

(c)

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

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<p>
Words in
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<ref eId="c00699" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00700" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">ss. 19</ref>
,
<ref eId="c00701" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/162">162</ref>
,
<ref eId="c00702" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/VII/paragraph/37/1/3">Sch. 4 Pt. VII para. 37(1)(3)</ref>
,
<ref eId="c00703" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/29/part/V/3">Sch. 29 Pt.V(3)</ref>
Note 2
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12509841" marker="F2">
<p>
Words in
<ref eId="c00704" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/39/2/a">s. 39(2)(a)</ref>
substituted (1.5.1995 with effect as mentioned in
<ref eId="c00705" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29">Sch. 4 para. 29</ref>
of the amending Act) by
<ref eId="c00706" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00707" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c00708" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/a">Sch. 4 Pt. IV paras. 22(a)</ref>
,
<ref eId="c00709" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29">29</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12509851" marker="F3">
<p>
Words in
<ref eId="c00710" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/39/4/a">s. 39(4)(a)</ref>
substituted (1.5.1995 with effect as mentioned in
<ref eId="c00711" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29">Sch. 4 para. 29</ref>
of the amending Act) by
<ref eId="c00712" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00713" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c00714" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/b">Sch. 4 Pt. IV paras. 22(b)</ref>
,
<ref eId="c00715" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29">29</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12509861" marker="F4">
<p>
Words after para. (b) in s. 39(4) substituted (1.5.1995 with effect as mentioned in
<ref eId="c00716" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29">Sch. 4 para. 29</ref>
of the amending Act) by
<ref eId="c00717" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00718" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c00719" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/c">Sch. 4 Pt. IV paras. 22(c)</ref>
,
<ref eId="c00720" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29">29</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12509871" marker="F5">
<p>
Words in
<ref eId="c00721" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/39/5/a">s. 39(5)(a)</ref>
substituted (1.5.1995 with effect as mentioned in
<ref eId="c00722" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29">Sch. 4 para. 29</ref>
of the amending Act) by
<ref eId="c00723" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00724" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c00725" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/b">Sch. 4 Pt. IV paras. 22(b)</ref>
,
<ref eId="c00726" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29">29</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12509881" marker="F6">
<p>
Words after para. (b) in s. 39(5) substituted (1.5.1995 with effect as mentioned in
<ref eId="c00727" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29">Sch. 4 para. 29</ref>
of the amending Act) by
<ref eId="c00728" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00729" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c00730" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/22/c">Sch. 4 Pt. IV paras. 22(c)</ref>
,
<ref eId="c00731" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29">29</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12509891" marker="F7">
<p>
Words in
<ref eId="c00732" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/40/2">s. 40(2)</ref>
substituted (1.5.1995 with effect as mentioned in
<ref eId="c00733" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29">Sch. 4 para. 29</ref>
of the amending Act) by
<ref eId="c00734" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00735" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c00736" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/23/a">Sch. 4 Pt. IV paras. 23(a)</ref>
,
<ref eId="c00737" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29">29</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12509901" marker="F8">
<p>
Words in
<ref eId="c00738" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/40/2">s. 40(2)</ref>
substituted (1.5.1995 with effect as mentioned in
<ref eId="c00739" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29">Sch. 4 para. 29</ref>
of the amending Act) by
<ref eId="c00740" href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref eId="c00741" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c00742" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/23/b">Sch. 4 Pt. IV paras. 23(b)</ref>
,
<ref eId="c00743" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29">29</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12510041" marker="F9">
<p>
<ref eId="c03039" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/41/1/b">S. 41(1)(b)</ref>
substituted (1.4.1996) by
<ref eId="c03040" href="http://www.legislation.gov.uk/id/ukpga/1995/40">1995 c. 40</ref>
,
<ref eId="c03041" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/5">ss. 5</ref>
,
<ref eId="c03042" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/40/section/7/2">7(2)</ref>
,
<ref eId="c03043" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/40/schedule/4/paragraph/90/3">Sch. 4 para. 90(3)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c12510031" marker="M1">
<p>
<ref eId="c03038" href="http://www.legislation.gov.uk/id/ukpga/1973/62">1973 c. 62</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c12510051" marker="M2">
<p>
<ref eId="c03044" href="http://www.legislation.gov.uk/id/apni/1950/7">1950 c. 7 (N.I.)</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c12510061" marker="M3">
<p>
<ref eId="c03045" href="http://www.legislation.gov.uk/id/ukpga/1980/43">1980 c. 43</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c12510071" marker="M4">
<p>
<ref eId="c03046" href="http://www.legislation.gov.uk/id/apni/1954/9">1954 c. 9 (N.I.)</ref>
.
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1994/22/part/III/crossheading/offence-of-not-paying-duty-chargeable-at-higher-rate/1998-04-01</dc:identifier>
<dc:title>Vehicle Excise and Registration Act 1994</dc:title>
<dc:description>An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.</dc:description>
<dc:date>1994-07-05</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-28</dc:modified>
<dct:valid>1998-04-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1994"/>
<ukm:Number Value="22"/>
<ukm:EnactmentDate Date="1994-07-05"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/22/pdfs/ukpga_19940022_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="236"/>
<ukm:BodyParagraphs Value="92"/>
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</meta>
<body eId="body">
<part eId="part-III">
<num>Part III</num>
<heading> Offences</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-III-crossheading-offence-of-not-paying-duty-chargeable-at-higher-rate" uk:target="true">
<heading> Offence of not paying duty chargeable at higher rate</heading>
<section eId="section-37">
<num>37</num>
<heading> Penalty for not paying duty chargeable at higher rate.</heading>
<subsection eId="section-37-1">
<num>(1)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-37-1-a">
<num>(a)</num>
<content>
<p>a vehicle licence has been taken out for a vehicle at any rate of vehicle excise duty,</p>
</content>
</level>
<level class="para1" eId="section-37-1-b">
<num>(b)</num>
<content>
<p>at any time while the licence is in force the vehicle is so used that duty at a higher rate becomes chargeable in respect of the licence for the vehicle under section 15, and</p>
</content>
</level>
<level class="para1" eId="section-37-1-c">
<num>(c)</num>
<content>
<p>duty at that higher rate was not paid before the vehicle was so used,</p>
</content>
</level>
<wrapUp>
<p>the person so using the vehicle is guilty of an offence.</p>
</wrapUp>
</subsection>
<subsection eId="section-37-2">
<num>(2)</num>
<intro>
<p>
A person guilty of an offence under subsection (1) is liable on summary conviction
<noteRef href="#c12509821" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . to an excise penalty of—
</p>
</intro>
<level class="para1" eId="section-37-2-a">
<num>(a)</num>
<content>
<p>
level 3 on the standard scale
<noteRef href="#c12509821" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . ., or
</p>
</content>
</level>
<level class="para1" eId="section-37-2-b">
<num>(b)</num>
<content>
<p>five times the difference between the duty actually paid on the licence and the amount of the duty at the higher rate,</p>
</content>
</level>
<wrapUp>
<p>whichever is the greater.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-38">
<num>38</num>
<heading> Additional liability for keeper of vehicle chargeable at higher rate.</heading>
<subsection eId="section-38-1">
<num>(1)</num>
<content>
<p>Where the person convicted of an offence under section 37 is the person by whom the vehicle in respect of which the offence was committed was kept at the time at which it was committed, the court shall (in addition to any penalty which it may impose under that section) order him to pay the amount specified in subsection (2).</p>
</content>
</subsection>
<subsection eId="section-38-2">
<num>(2)</num>
<intro>
<p>The amount referred to in subsection (1) is an amount equal to one-twelfth of the difference between—</p>
</intro>
<level class="para1" eId="section-38-2-a">
<num>(a)</num>
<content>
<p>the rate of duty at which the licence in relation to which the offence was committed was taken out, and</p>
</content>
</level>
<level class="para1" eId="section-38-2-b">
<num>(b)</num>
<content>
<p>the relevant higher rate of duty (within the meaning of section 39) in relation to the vehicle,</p>
</content>
</level>
<wrapUp>
<p>for each month, or part of a month, in the relevant period (within the meaning of section 40).</p>
</wrapUp>
</subsection>
<subsection eId="section-38-3">
<num>(3)</num>
<content>
<p>A vehicle is to be taken for the purposes of subsection (2) to have belonged throughout the relevant period to the description of vehicle to which it belonged for the purposes of vehicle excise duty at the date on which the offence was committed, except so far as it is proved to have fallen within some other description for the whole of any month or part of a month in that period.</p>
</content>
</subsection>
<subsection eId="section-38-4">
<num>(4)</num>
<content>
<p>Where a person is convicted of more than one offence under section 37 in respect of the same vehicle (whether or not in the same proceedings), the court shall (in calculating the amount payable under this section in respect of any of the offences) reduce the amount in relation to any period by any amount ordered to be paid under this section in relation to the period in respect of any other such offence.</p>
</content>
</subsection>
</section>
<section eId="section-39">
<num>39</num>
<heading> Relevant higher rate of duty for purposes of section 38.</heading>
<subsection eId="section-39-1">
<num>(1)</num>
<content>
<p>For the purposes of section 38 the relevant higher rate of duty in relation to a vehicle is the rate provided by this section.</p>
</content>
</subsection>
<subsection eId="section-39-2">
<num>(2)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-39-2-a">
<num>(a)</num>
<content>
<p>
at the time of the offence the vehicle had a
<ins class="first last" ukl:ChangeId="d29p73658" ukl:CommentaryRef="c12509841">
<noteRef uk:name="commentary" href="#c12509841" class="commentary"/>
revenue weight
</ins>
which exceeded that which it had when the licence in relation to which the offence was committed was taken out, and
</p>
</content>
</level>
<level class="para1" eId="section-39-2-b">
<num>(b)</num>
<content>
<p>the licence was taken out at the rate applicable to the previous weight,</p>
</content>
</level>
<wrapUp>
<p>the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the higher weight.</p>
</wrapUp>
</subsection>
<subsection eId="section-39-3">
<num>(3)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-39-3-a">
<num>(a)</num>
<content>
<p>the vehicle is a tractive unit,</p>
</content>
</level>
<level class="para1" eId="section-39-3-b">
<num>(b)</num>
<intro>
<p>the licence in relation to which the offence was committed was taken out at a rate applicable to the use of the vehicle—</p>
</intro>
<level class="para2" eId="section-39-3-b-i">
<num>(i)</num>
<content>
<p>only with semi-trailers having not fewer than two axles, or</p>
</content>
</level>
<level class="para2" eId="section-39-3-b-ii">
<num>(ii)</num>
<content>
<p>only with semi-trailers having not fewer than three axles, and</p>
</content>
</level>
</level>
<level class="para1" eId="section-39-3-c">
<num>(c)</num>
<content>
<p>the offence consisted in using the vehicle with a semi-trailer with a smaller number of axles,</p>
</content>
</level>
<wrapUp>
<p>the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the use of the vehicle which constituted the offence.</p>
</wrapUp>
</subsection>
<subsection eId="section-39-4">
<num>(4)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-39-4-a">
<num>(a)</num>
<content>
<p>
the licence in relation to which the offence was committed was taken out at a rate applicable, by virtue of paragraph 13 of Schedule 1, to a weight lower than the
<ins class="first last" ukl:ChangeId="d29p73720" ukl:CommentaryRef="c12509851">
<noteRef uk:name="commentary" href="#c12509851" class="commentary"/>
revenue weight
</ins>
of the vehicle, and
</p>
</content>
</level>
<level class="para1" eId="section-39-4-b">
<num>(b)</num>
<content>
<p>the offence consisted in using the vehicle in contravention of a condition imposed under or by virtue of sub-paragraph (2) of that paragraph,</p>
</content>
</level>
<wrapUp>
<p>
the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the
<ins class="first last" ukl:ChangeId="d29p73732" ukl:CommentaryRef="c12509861">
<noteRef uk:name="commentary" href="#c12509861" class="commentary"/>
revenue weight
</ins>
of the vehicle.
</p>
</wrapUp>
</subsection>
<subsection eId="section-39-5">
<num>(5)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-39-5-a">
<num>(a)</num>
<content>
<p>
the licence in relation to which the offence was committed was taken out at a rate lower than that applicable to it by reference to its
<ins class="first last" ukl:ChangeId="d29p73748" ukl:CommentaryRef="c12509871">
<noteRef uk:name="commentary" href="#c12509871" class="commentary"/>
revenue weight
</ins>
, and
</p>
</content>
</level>
<level class="para1" eId="section-39-5-b">
<num>(b)</num>
<content>
<p>none of subsections (2) to (4) apply,</p>
</content>
</level>
<wrapUp>
<p>
the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the
<ins class="first last" ukl:ChangeId="d29p73760" ukl:CommentaryRef="c12509881">
<noteRef uk:name="commentary" href="#c12509881" class="commentary"/>
revenue weight
</ins>
of the vehicle.
</p>
</wrapUp>
</subsection>
<subsection eId="section-39-6">
<num>(6)</num>
<intro>
<p>Where—</p>
</intro>
<level class="para1" eId="section-39-6-a">
<num>(a)</num>
<content>
<p>the licence in relation to which the offence was committed was taken out at a rate lower than that at which duty was chargeable in respect of the condition, manner or purpose of use of the vehicle which constituted the offence, and</p>
</content>
</level>
<level class="para1" eId="section-39-6-b">
<num>(b)</num>
<content>
<p>none of subsections (2) to (5) apply,</p>
</content>
</level>
<wrapUp>
<p>the relevant higher rate of duty is the rate which would have been applicable had the licence been taken out by reference to the condition, manner or purpose of use of the vehicle which constituted the offence.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-40">
<num>40</num>
<heading> Relevant period for purposes of section 38.</heading>
<subsection eId="section-40-1">
<num>(1)</num>
<intro>
<p>For the purposes of section 38 the relevant period is the period—</p>
</intro>
<level class="para1" eId="section-40-1-a">
<num>(a)</num>
<content>
<p>ending with the date on which the offence was committed, and</p>
</content>
</level>
<level class="para1" eId="section-40-1-b">
<num>(b)</num>
<content>
<p>beginning as provided by subsection (2) or (3).</p>
</content>
</level>
</subsection>
<subsection eId="section-40-2">
<num>(2)</num>
<content>
<p>
If the offence consists in the vehicle having a
<ins class="first last" ukl:ChangeId="d29p73876" ukl:CommentaryRef="c12509891">
<noteRef uk:name="commentary" href="#c12509891" class="commentary"/>
revenue weight
</ins>
which exceeds that which it had when the licence in relation to which the offence was committed was taken out, the relevant period begins with the date on which the vehicle
<ins class="first last" ukl:ChangeId="d29p73880" ukl:CommentaryRef="c12509901">
<noteRef uk:name="commentary" href="#c12509901" class="commentary"/>
became a vehicle with a higher revenue weight
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-40-3">
<num>(3)</num>
<content>
<p>In any other case, the relevant period begins with the date on which the licence in relation to which the offence was committed first took effect.</p>
</content>
</subsection>
<subsection eId="section-40-4">
<num>(4)</num>
<intro>
<p>Where the person convicted proves—</p>
</intro>
<level class="para1" eId="section-40-4-a">
<num>(a)</num>
<content>
<p>that throughout any month or part of a month in the relevant period the vehicle was not kept by him, or</p>
</content>
</level>
<level class="para1" eId="section-40-4-b">
<num>(b)</num>
<content>
<p>that he has paid the duty due (or an amount equal to the duty due) at the relevant higher rate in respect of the vehicle for any such month or part of a month,</p>
</content>
</level>
<wrapUp>
<p>any amount which the person is ordered to pay under section 38 is to be calculated as if that month or part of a month were not in the relevant period.</p>
</wrapUp>
</subsection>
</section>
<section eId="section-41">
<num>41</num>
<heading> Sections 37 to 40: supplementary.</heading>
<subsection eId="section-41-1">
<num>(1)</num>
<intro>
<p>Where in the case of an offence under section 37 there is made against a person—</p>
</intro>
<level class="para1" eId="section-41-1-a">
<num>(a)</num>
<content>
<p>
an order under section 1A of the
<noteRef href="#c12510031" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Powers of Criminal Courts Act 1973 discharging him absolutely or conditionally,
</p>
</content>
</level>
<level class="para1" eId="section-41-1-b">
<num>
<ins class="first" ukl:ChangeId="d29p74087" ukl:CommentaryRef="c12510041">
<noteRef uk:name="commentary" href="#c12510041" class="commentary"/>
(b)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p74087" ukl:CommentaryRef="c12510041">or an order under section 228 of the Criminal Procedure (Scotland) Act 1995 placing him on probation or under 246(2) or (3) of that Act discharging him absolutely, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-41-1-c">
<num>(c)</num>
<content>
<p>
an order under the
<noteRef href="#c12510051" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Probation Act (Northern Ireland) 1950 discharging him absolutely or conditionally or placing him on probation,
</p>
</content>
</level>
<wrapUp>
<p>he is to be treated for the purposes of sections 38 to 40 as having been convicted.</p>
</wrapUp>
</subsection>
<subsection eId="section-41-2">
<num>(2)</num>
<content>
<p>Section 38 has effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates’ courts and courts of summary jurisdiction, other than any conferring a discretion as to their amount.</p>
</content>
</subsection>
<subsection eId="section-41-3">
<num>(3)</num>
<intro>
<p>Where a sum is payable by virtue of an order under section 38—</p>
</intro>
<level class="para1" eId="section-41-3-a">
<num>(a)</num>
<content>
<p>
in England and Wales, the sum is to be treated as a fine, and the order as a conviction, for the purposes of Part III of the
<noteRef href="#c12510061" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Magistrates’ Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates’ courts,
</p>
</content>
</level>
<level class="para1" eId="section-41-3-b">
<num>(b)</num>
<content>
<p>in Scotland, the sum is to be treated as a fine, and the order as a conviction, for the purposes of any enactment relating to the recovery or application of sums ordered to be paid by courts of summary jurisdiction, and</p>
</content>
</level>
<level class="para1" eId="section-41-3-c">
<num>(c)</num>
<content>
<p>
in Northern Ireland, the sum is recoverable as a sum adjudged to be paid by a conviction and is to be treated for all purposes as a fine within the meaning of section 20 of the
<noteRef href="#c12510071" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Administration of Justice Act (Northern Ireland) 1954.
</p>
</content>
</level>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>