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Vehicle Excise and Registration Act 1994
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Vehicle Excise and Registration Act 1994, Section 4 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 4:
- s. 7(1A) inserted by 2006 c. 49 s. 47(2)
- s. 7(5)(za) inserted by 2006 c. 49 s. 47(3)
- s. 22(1)(aa) inserted by 2006 c. 49 s. 47(6)
- s. 22(1AA) inserted by 2006 c. 49 s. 47(9)
- s. 22(1BA) inserted by 2006 c. 49 s. 47(10)
- Sch. 1 para. 1N inserted by 2023 c. 1 s. 10(5)(e)(7)
- Sch. 2 para. 20G(2)(za)-(zc) inserted by 2023 c. 1 s. 10(2)(a)(i)(7)
- Sch. 2 para. 19(2)(aac) inserted by S.I. 2025/224 art. 8
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 7(1A) inserted by 2006 c. 49 s. 47(2)
- s. 7(5)(za) inserted by 2006 c. 49 s. 47(3)
- s. 22(1)(aa) inserted by 2006 c. 49 s. 47(6)
- s. 22(1AA) inserted by 2006 c. 49 s. 47(9)
- s. 22(1BA) inserted by 2006 c. 49 s. 47(10)
- Sch. 1 para. 1N inserted by 2023 c. 1 s. 10(5)(e)(7)
- Sch. 2 para. 20G(2)(za)-(zc) inserted by 2023 c. 1 s. 10(2)(a)(i)(7)
- Sch. 2 para. 19(2)(aac) inserted by S.I. 2025/224 art. 8
4 Amount of duty.U.K.
[F1(1)Where a vehicle licence for a vehicle of any description is taken out for a period of 12 months, vehicle excise duty is to be paid on the licence—
(a)at the annual rate of duty applicable to vehicles of that description, or
(b)if the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, at a rate equal to 105% of that annual rate.
(2)Subject to subsection (2A), where a vehicle licence for a vehicle of any description is taken out for a period of 6 months, vehicle excise duty is to be paid on the licence—
(a)at a rate equal to 55% of the annual rate of duty applicable to vehicles of that description, or
(b)if the duty is to be paid by direct debit pursuant to an agreement under section 19B, at a rate equal to 52.5% of that annual rate.
(2A)In the case of a vehicle which is charged to HGV road user levy, the reference in subsection (2)(a) to 55% is to be read as a reference to 50%.]
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Where a vehicle licence for a vehicle of any description is taken out for a period specified in an order under section 3(3), vehicle excise duty shall be paid on the licence at such rate as may be specified in the order.
(5)A rate of vehicle excise duty specified in an order under section 3(3) in relation to a licence taken out for a vehicle for a period of—
(a)a fixed number of months other than twelve, or
(b)less than one month,
shall be such as to bear to the annual rate of duty applicable to the vehicle no less proportion than the period for which the licence is taken out bears to a year.
(6)A rate of vehicle excise duty specified in an order under section 3(3) in relation to a licence taken out for a vehicle for a period of three months or a period of four months shall not exceed for each month of the period ten per cent. of the annual rate of duty applicable to the vehicle.
(7)The power to make an order under section 3(3) includes power to amend or repeal subsection (2) F3... of this section.
Textual Amendments
F1S. 4(1)-(2A) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(2)(10)
F2S. 4(3) repealed (7.4.2005 with effect as mentioned in s. 7(13) of the amending Act) by Finance Act 2005 (c. 7), s. 7(2)(a), Sch. 11 Pt. 1
F3Words in s. 4(7) repealed (7.4.2005 with effect as mentioned in s. 7(13) of the amending Act) by Finance Act 2005 (c. 7), s. 7(2)(b), Sch. 11 Pt. 1
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