http://www.legislation.gov.uk/ukpga/1994/22/section/15/2015-03-26Vehicle 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 Database2024-05-28Expert Participation2015-03-26 Part I Vehicle excise duty and licences Additional duty, rebates <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> Vehicles becoming chargeable to duty at higher rate.151Where—aa vehicle licence has been taken out for a vehicle at any rate of vehicle excise duty, andbat any time while the licence is in force the vehicle is used so as to subject it to a higher rate,duty at the higher rate becomes chargeable in respect of the licence for the vehicle.2For the purposes of subsection (1) a vehicle is used so as to subject it to a higher rate if it is used in an altered condition, in a manner or for a purpose which—abrings it within, orbif it was used solely in that condition, in that manner or for that purpose, would bring it within,a description of vehicle to which a higher rate of duty is applicable.2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3For the purposes of subsection (1) a vehicle in respect of which a lower rate of duty is chargeable by virtue of regulations under paragraph 13 of Schedule 1 is also used so as to subject it to a higher rate if it is used in contravention of a condition imposed under or by virtue of sub-paragraph (2) of that paragraph.4Subject to section 7(5),Where duty at a higher rate becomes chargeable under subsection (1) in respect of a vehicle licence, the licence may be exchanged for a new vehicle licence for the period—abeginning with the date on which the higher rate of duty becomes chargeable, andbending with the period for which the original licence was issued.5A new vehicle licence may be obtained under subsection (4) only on payment of the appropriate proportion of the difference between—athe amount of duty payable on the original licence, andbthe amount of duty payable on a vehicle licence taken out for the period for which the original licence was issued but at the higher rate of duty.6For the purposes of subsection (5) “the appropriate proportion” means the proportion which the number of months in the period—abeginning with the date on which the higher rate of duty becomes chargeable, andbending with the period for which the original licence was issued,bears to the number of months in the whole of the period for which the original licence was issued (any incomplete month being treated as a whole month).7If the higher rate has been changed since the issue of the original licence, the amount under subsection (5)(b) is calculated as if that rate had been in force at all material times at the level at which it is in force when it becomes chargeable.S. 15 restricted (1.5.1995 with effect as mentioned in Sch. 4 para. 39(1) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. IX para. 39S. 15 restricted (29.4.1996 with effect as mentioned in s. 17(12) of the amending Act) by 1996 c. 8, s. 17(12)(13)S. 15 modified (27.7.1999) by 1999 c. 16, s. 9, Sch. 1 para. 9(3)-(5)Words in s. 15(4) inserted (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. 19, 29S. 15(2A) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(c)
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<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="240"/>
<ukm:BodyParagraphs Value="93"/>
<ukm:ScheduleParagraphs Value="147"/>
<ukm:AttachmentParagraphs Value="0"/>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/body/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/body" NumberOfProvisions="93" RestrictStartDate="2014-10-01">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/part/I/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/part/I" NumberOfProvisions="27" RestrictEndDate="2017-03-10" id="part-I" RestrictStartDate="2014-10-01" RestrictExtent="E+W+S+N.I.">
<Number>Part I</Number>
<Title> Vehicle excise duty and licences</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/part/I/crossheading/additional-duty-rebates-etc/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/part/I/crossheading/additional-duty-rebates-etc" NumberOfProvisions="10" RestrictEndDate="2019-02-12" id="part-I-crossheading-additional-duty-rebates-etc" RestrictStartDate="2014-10-01" RestrictExtent="E+W+S+N.I.">
<Title>
Additional duty, rebates
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-07-17">
<Title> Vehicles becoming chargeable to duty at higher rate.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15" id="section-15">
<Pnumber>
<CommentaryRef Ref="c12507811"/>
15
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/1/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/1" id="section-15-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/1/a/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/1/a" id="section-15-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a vehicle licence has been taken out for a vehicle at any rate of vehicle excise duty, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/1/b/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/1/b" id="section-15-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>at any time while the licence is in force the vehicle is used so as to subject it to a higher rate,</Text>
</P3para>
</P3>
<Text>duty at the higher rate becomes chargeable in respect of the licence for the vehicle.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/2/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/2" id="section-15-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>For the purposes of subsection (1) a vehicle is used so as to subject it to a higher rate if it is used in an altered condition, in a manner or for a purpose which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/2/a/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/2/a" id="section-15-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>brings it within, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/2/b/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/2/b" id="section-15-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if it was used solely in that condition, in that manner or for that purpose, would bring it within,</Text>
</P3para>
</P3>
<Text>a description of vehicle to which a higher rate of duty is applicable.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/2A/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/2A" id="section-15-2A">
<Pnumber>
<CommentaryRef Ref="key-d3d39f3d795af3ceb7aea74ae873435b"/>
2A
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/3/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/3" id="section-15-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For the purposes of subsection (1) a vehicle in respect of which a lower rate of duty is chargeable by virtue of regulations under paragraph 13 of Schedule 1 is also used so as to subject it to a higher rate if it is used in contravention of a condition imposed under or by virtue of sub-paragraph (2) of that paragraph.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/4/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/4" id="section-15-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p1849" CommentaryRef="c12507831">Subject to section 7(5),</Addition>
Where duty at a higher rate becomes chargeable under subsection (1) in respect of a vehicle licence, the licence may be exchanged for a new vehicle licence for the period—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/4/a/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/4/a" id="section-15-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>beginning with the date on which the higher rate of duty becomes chargeable, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/4/b/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/4/b" id="section-15-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>ending with the period for which the original licence was issued.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/5/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/5" id="section-15-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>A new vehicle licence may be obtained under subsection (4) only on payment of the appropriate proportion of the difference between—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/5/a/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/5/a" id="section-15-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the amount of duty payable on the original licence, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/5/b/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/5/b" id="section-15-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the amount of duty payable on a vehicle licence taken out for the period for which the original licence was issued but at the higher rate of duty.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/6/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/6" id="section-15-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>
For the purposes of subsection (5) “
<Term id="term-the-appropriate-proportion">the appropriate proportion</Term>
” means the proportion which the number of months in the period—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/6/a/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/6/a" id="section-15-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>beginning with the date on which the higher rate of duty becomes chargeable, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/6/b/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/6/b" id="section-15-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>ending with the period for which the original licence was issued,</Text>
</P3para>
</P3>
<Text>bears to the number of months in the whole of the period for which the original licence was issued (any incomplete month being treated as a whole month).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/section/15/7/2015-03-26" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/7" id="section-15-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>If the higher rate has been changed since the issue of the original licence, the amount under subsection (5)(b) is calculated as if that rate had been in force at all material times at the level at which it is in force when it becomes chargeable.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c12507811" Type="C">
<Para>
<Text>
S. 15 restricted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c00242" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/39/1" SectionRef="schedule-4-paragraph-39-1">Sch. 4 para. 39(1)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00243" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00244" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c00245" CitationRef="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IX/paragraph/39" Operative="true" SectionRef="schedule-4-part-IX-paragraph-39">Sch. 4 Pt. IX para. 39</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 15 restricted (29.4.1996 with effect as mentioned in
<CitationSubRef id="c00247" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/12" SectionRef="section-17-12">s. 17(12)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00248" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c00249" CitationRef="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/12/13" Operative="true" SectionRef="section-17-12-13">s. 17(12)(13)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 15 modified (27.7.1999) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00251" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00252" CitationRef="c00251" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/9" SectionRef="section-9">s. 9</CitationSubRef>
,
<CitationSubRef id="c00253" CitationRef="c00251" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/1/paragraph/9/3" UpTo="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/1/paragraph/9/5" Operative="true" Type="group" StartSectionRef="schedule-1-paragraph-9-3" EndSectionRef="schedule-1-paragraph-9-5">Sch. 1 para. 9(3)-(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12507831" Type="F">
<Para>
<Text>
Words in s. 15(4) inserted (1.5.1995 with effect as mentioned in
<CitationSubRef id="c00261" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/29" SectionRef="schedule-4-paragraph-29">Sch. 4 para. 29</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c00262" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c00263" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c00264" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/19" SectionRef="schedule-4-part-IV-paragraph-19">Sch. 4 Pt. IV paras. 19</CitationSubRef>
,
<CitationSubRef id="c00265" CitationRef="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/part/IV/paragraph/29" Operative="true" SectionRef="schedule-4-part-IV-paragraph-29">29</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d3d39f3d795af3ceb7aea74ae873435b" Type="F">
<Para>
<Text>
<CitationSubRef id="cpw8ei6i2-00004" SectionRef="section-15-2A" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/15/2A">S. 15(2A)</CitationSubRef>
omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpw8ei6i2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpw8ei6i2-00006" CitationRef="cpw8ei6i2-00005" SectionRef="schedule-18-paragraph-10-c" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/10/c" Operative="true">Sch. 18 para. 10(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>