Vehicle Excise and Registration Act 1994

1. Introductory Text

2. Part I Vehicle excise duty and licences

   1. Main provisions

      1. 1. Duty and licences.

      2. 2. Annual rates of duty.

      3. 3. Duration of licences.

      4. 4. Amount of duty.

      5. 5. Exempt vehicles.

      6. 5A. Additional power to exempt foreign vehicles

      7. 6. Collection etc. of duty.

   2. Vehicle licences

      1. 7. Issue of vehicle licences.

      2. 7A. Supplement payable on vehicle ceasing to be appropriately covered

      3. 7B. Section 7A supplements: further provisions

      4. 7C. Recovery of section 7A supplements: Scotland

      5. 8. Vehicles removed into UK.

      6. 9. Temporary vehicle licences.

      7. 10. Transfer ... of vehicle licences.

   3. Trade licences

      1. 11. Issue of trade licences.

      2. 12. Use of vehicles by holders of trade licences.

      3. 13. Trade licences: duration and amount of duty.

      4. 14. Trade licences: supplementary.

   4. Additional duty, rebates etc.

      1. 15. Vehicles becoming chargeable to duty at higher rate.

      2. 15A. Exception for tractive units from charge at higher rate

      3. 16. Exceptions from charge at higher rate in case of tractive units.

      4. 17. Other exceptions from charge at higher rate.

      5. 18. Vehicles for export becoming liable to VAT.

      6. 19. Rebates

      7. 19A. Payment for licences by cheque.

      8. 19B. Issue of licences before payment of duty.

      9. 19C. Fee for payment of duty by credit card

      10. 20. Combined road-rail transport of goods.

3. Part II Registration of vehicles

   1. Registration

      1. 21. Registration of vehicles.

      2. 22. Registration regulations.

      3. 22ZA. ... Licences for vehicles for disabled persons: information

      4. 22A. Vehicle identity checks

      5. 22B. Registration of vehicles: certificates of conformity etc.

   2. Registration marks

      1. 23. Registration marks.

      2. 24. Assignment of registration marks by motor dealers.

      3. 25. Charge on request for registration mark.

      4. 26. Retention of registration mark pending transfer.

      5. 27. Sale of rights to particular registration marks.

   3. Registration plates

      1. 27A. Registration plates

   4. Marking

      1. 28. Marking of engines and bodies.

   5. Power of constables etc. to require production of documents

      1. 28A. Power of constables etc. to require production of registration documents

4. Part III Offences

   1. Offence of using or keeping unlicensed vehicle

      1. 29. Penalty for using or keeping unlicensed vehicle.

      2. 30. Additional liability for keeper of unlicensed vehicle.

      3. 31. Relevant period for purposes of section 30.

   2. Offence of being registered keeper of unlicensed vehicle

      1. 31A. Offence by registered keeper where vehicle unlicensed

      2. 31B. Exceptions to section 31A

      3. 31C. Penalties for offences under section 31A

   3. Offences under sections 29 and 31A: supplementary

      1. 32. Sections 29 to 31C: supplementary.

      2. 32A. Immobilisation, removal and disposal of vehicles.

   4. Other offences relating to licences

      1. 33. Not exhibiting licence.

      2. 33A. Not exhibiting licence: period of grace

      3. 34. Trade licences: penalties.

      4. 35. Failure to return licence.

      5. 35A. Failed payments.

      6. 36. Failed payments: additional liability.

   5. Offence of not paying duty chargeable at higher rate

      1. 37. Penalty for not paying duty chargeable at higher rate.

      2. 38. Additional liability for keeper of vehicle chargeable at higher rate.

      3. 39. Relevant higher rate of duty for purposes of section 38.

      4. 40. Relevant period for purposes of section 38.

      5. 41. Sections 37 to 40: supplementary.

   6. Offences relating to registration marks

      1. 42. Not fixing registration mark.

      2. 43. Obscured registration mark.

   7. Other offences

      1. 43A. Failure to have nil licence for exempt vehicle.

      2. 43B. Vehicle identity checks: impersonation of authorised examiners

   8. Offence in respect of incorrectly registered vehicles

      1. 43C. Offence of using an incorrectly registered vehicle

      2. 44. Forgery and fraud.

      3. 45. False or misleading declarations and information.

      4. 46. Duty to give information.

      5. 46A. Duty to give information: offences under regulations.

5. Part IV Legal proceedings

   1. Institution and conduct of proceedings

      1. 47. Proceedings in England and Wales or Northern Ireland.

      2. 48. Proceedings in Scotland.

      3. 49. Authorised persons.

      4. 50. Time-limit for recovery of underpayments and overpayments.

   2. Evidence

      1. 51. Admissions.

      2. 51A. Admissions: offences under regulations.

      3. 52. Records.

      4. 53. Burden of proof.

      5. 54. Single witness sufficient in certain Scottish proceedings.

      6. 55. Guilty plea by absent accused.

   3. Penalties etc.

      1. 56. Penalties and fines.

6. Part V Supplementary

   1. Regulations and orders

      1. 57. Regulations.

      2. 58. Fees prescribed by regulations.

      3. 59. Regulations: offences.

      4. 60. Orders.

   2. Interpretation

      1. 60A. Meaning of “revenue weight”.

      2. 61. Vehicle weights.

      3. 61A. Certificates etc. as to vehicle weight.

      4. 61B. Certificates as to reduced pollution.

      5. 62. Other definitions.

   3. Other supplementary provisions

      1. 63. Consequential amendments.

      2. 64. Transitionals etc.

      3. 65. Repeals and revocations.

      4. 66. Commencement.

      5. 67. Extent.

      6. 68. Short title.

7. SCHEDULES

   1. SCHEDULE 1

      Annual rates of duty

      1. Part I General

         1. 1. (1) Except in the case of a vehicle having an...

         2. 1ZA. (1) The annual rate of vehicle excise duty applicable to...

      2. Part IA Light passenger vehicles registered before 1 April 2017: graduated rates of duty

         1. Vehicles to which this Part applies

            1. 1A. (1) This Part of this Schedule applies to a vehicle...

         2. Graduated rates of duty

            1. 1B. The annual rate of vehicle excise duty applicable to a...

         3. The reduced rate

            1. 1C. (1) A vehicle qualifies for the reduced rate of duty...

         4. The standard rate

            1. 1D. A vehicle is liable to the standard rate of duty...

         5. The premium rate

            1. 1E. (1) A vehicle is liable to the premium rate of...

         6. Meaning of “prescribed”

            1. 1F. In this Part of this Schedule “ prescribed ” means...

         7. Meaning of “EC certificate of conformity” and “UK approval certificate”

            1. 1G. (1) References in this Part of this Schedule to an...

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

         1. Vehicles to which this Part applies etc

            1. 1GA. (1) This Part of this Schedule applies to a vehicle...

         2. Exemption from paying duty on first vehicle licence for certain vehicles

            1. 1GB. (1) No vehicle excise duty shall be paid on the...

         3. Graduated rates of duty payable on first vehicle licence

            1. 1GC. (1) This paragraph applies for the purpose of determining the...

         4. Rates of duty payable on any other vehicle licence for vehicle

            1. 1GD. (1) For the purpose of determining the rate at which...

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

            1. 1GE. (1) Sub-paragraph (2) applies for the purpose of determining the...

         6. Calculating the price of a vehicle

            1. 1GF. (1) For the purposes of paragraph 1GE(1)(a) and (3)(a) the...

         7. Meaning of “taxi capable of zero emissions”

            1. 1GG. (1) The Secretary of State may by regulations make provision...

      4. Part IB Light goods vehicles

         1. Vehicles to which this Part applies

            1. 1H. (1) This Part of this Schedule applies to a vehicle...

         2. Annual rate of duty

            1. 1J. The annual rate of vehicle excise duty applicable to a...

            2. 1K. For the purposes of paragraph 1J, a vehicle to which...

            3. 1L. In paragraph 1K— “ Type I test ” means a...

            4. 1M.

      5. Part II Motorcycles

         1. 2. (1) The annual rate of vehicle excise duty applicable to...

      6. Part III Buses

         1. 3. (1) The annual rate of vehicle excise duty applicable to...

      7. Part IV SPECIAL VEHICLES

         1. 4. (1) The annual rate of vehicle excise duty applicable to...

      8. Part IVA

         1. 4A.

         2. 4B.

         3. 4C.

         4. 4D.

         5. 4E.

         6. 4EE.

         7. 4F.

         8. 4G.

         9. 4H.

      9. Part V Recovery vehicles

         1. 5. (1) The annual rate of vehicle excise duty applicable to...

      10. Part VI Vehicles used for exceptional loads

          1. 6. (1) This paragraph applies to a vehicle which is—

      11. Part VII Haulage vehicles

          1. 7. (1) The annual rate of vehicle excise duty applicable to...

      12. Part VIII Goods vehicles

          1. Basic rate

             1. 8. Annual rates of duty

          2. Rigid goods vehicles exceeding 3,500 kgs revenue weight

             1. 9. (1) Subject to sub-paragraphs (2) and (3) and paragraph 11D,...

             2. 9A. . . . . . . . . . ....

             3. 9B. Annual rates of duty

             4. 10. (1) This paragraph applies to relevant rigid goods vehicles.

          3. Tractive units exceeding 7,500 kilograms train weight

             1. 11. (1) Subject to sub-paragraphs (2) and (3), and paragraphs 11C...

             2. 11A. . . . . . . . . . ....

             3. 11B. Annual rates of duty

             4. 11C. (1) This paragraph applies to a tractive unit that—

          4. Annual rates of duty

             1. 11D. Annual rates of duty

          5. Farmers’ goods vehicles and showmen’s goods vehicles

             1. 12. Annual rates of duty

          6. Vehicles with reduced plated weights

             1. 13. (1) The Secretary of State may by regulations provide that,...

          7. Vehicles for conveying machines

             1. 14. A vehicle which— (a) is constructed or adapted for use...

          8. Goods vehicles used partly for private purposes

             1. 15. Annual rates of duty

          9. Exceptions

             1. 16. (1) This Part does not apply to—

          10. Meaning of “trailer”

              1. 17. (1) In this Part “trailer” does not include—

          11. Meaning of “island goods vehicle”

              1. 18. (1) In this Part “ island goods vehicle ” means...

          12. Other expressions

              1. 19. (1) In this Part “ driving test ” means any...

   2. SCHEDULE 2

      Exempt vehicles

      1. Electrically propelled vehicles

         1. 1. Exempt vehicles

      2. Old vehicles

         1. 1A. (1) Subject to sub-paragraph (2), a vehicle is an exempt...

      3. Trams

         1. 2. A vehicle used on tram lines is an exempt vehicle....

      4. Electrically assisted pedal cycles

         1. 2A. (1) An electrically assisted pedal cycle is an exempt vehicle....

      5. Vehicles not for carriage

         1. 3. A vehicle which is not constructed or adapted for use,...

      6. Police vehicles

         1. 3A. A vehicle is an exempt vehicle when it is being...

      7. Fire engines etc.

         1. 4. (1) A fire engine is an exempt vehicle.

         2. 5. A vehicle which is kept by a fire and rescue...

      8. Ambulances, medical courier vehicles and health service vehicles

         1. 6. (1) An ambulance is an exempt vehicle.

         2. 6A. (1) A vehicle is an exempt vehicle if—

         3. 7. A vehicle is an exempt vehicle when it is being...

         4. 8. A vehicle which is made available by the Secretary of...

         5. 9. (1) A veterinary ambulance is an exempt vehicle.

      9. Mine rescue vehicles etc.

         1. 10. A vehicle used solely— (a) as a mine rescue vehicle,...

      10. Lifeboat vehicles

          1. 11. A vehicle used or kept on a road for no...

      11. Road construction and maintenance vehicles

          1. 12. Exempt vehicles

          2. 13. A road roller is an exempt vehicle.

          3. 14. A vehicle is an exempt vehicle when it is—

          4. 15. Exempt vehicles

          5. 16. Exempt vehicles

          6. 17. Exempt vehicles

      12. Vehicles for disabled people

          1. 18. A vehicle (including a cycle with an attachment for propulsion...

          2. 19. (1) A vehicle is an exempt vehicle when it is...

          3. 20. (1) A vehicle (other than an ambulance within the meaning...

      13. Vehicles used between different parts of land

          1. 20A. A vehicle is an exempt vehicle if—

      14. Tractors

          1. 20B. (1) A vehicle is an exempt vehicle if it is—...

      15. Light agricultural vehicles

          1. 20C. (1) A vehicle is an exempt vehicle if it is...

      16. Agricultural engines

          1. 20D. An agricultural engine is an exempt vehicle.

      17. Mowing machines

          1. 20E. A mowing machine is an exempt vehicle.

      18. Steam powered vehicles

          1. 20F. A steam powered vehicle is an exempt vehicle.

      19. Electrically propelled vehicles

          1. 20G. (1) An electrically propelled vehicle is an exempt vehicle.

      20. Snow ploughs

          1. 20H. A vehicle is an exempt vehicle when it is—

      21. Gritters

          1. 20J. A vehicle is an exempt vehicle if it is constructed...

      22. Vehicles used for short journeys between different parts of person’s land

          1. 21. Exempt vehicles

      23. Vehicle testing etc.

          1. 22. (1) A vehicle is an exempt vehicle when it is...

      24. Vehicles for export

          1. 23. (1) A vehicle is an exempt vehicle if—

      25. Vehicles imported by members of foreign armed forces etc.

          1. 24. The Secretary of State may by regulations provide that, in...

      26. Light passenger vehicles with low CO₂ emissions

          1. 25. (1) A vehicle is an exempt vehicle if—

   3. SCHEDULE 2A

      Immobilisation, removal and disposal of vehicles

      1. Immobilisation

         1. 1. (1) The Secretary of State may make regulations under this...

      2. Offences connected with immobilisation

         1. 2. (1) The regulations may provide that a person contravening provision...

      3. Removal and disposal of vehicles

         1. 3. (1) The regulations may make provision with respect to any...

      4. Offences as to securing possession of vehicles

         1. 4. (1) The regulations may provide that where—

      5. Payment of sum where licence not produced

         1. 5. (1) The regulations may make provision as regards a case...

      6. Offences relating to vouchers

         1. 6. (1) The regulations may provide that— (a) a person is...

      7. Vouchers: general

         1. 7. Without prejudice to anything in paragraphs 5(4) and 6 the...

      8. Disputes

         1. 8. The regulations may make provision about the proceedings to be...

      9. Authorised persons

         1. 9. As regards anything falling to be done under the regulations...

      10. Application of provisions

          1. 10. (1) The regulations may provide that they shall only apply...

      11. Interpretation

          1. 11. (1) The regulations may make provision as to the meaning...

          2. 12. (1) The regulations may make provision as to the meaning...

          3. 13. In this Schedule— (a) references to an immobilisation device are...

   4. SCHEDULE 3

      Consequential amendments

      1. The Scrap Metal Dealers Act 1964 (c. 69)

         1. 1. In section 9(6) of the Scrap Metal Dealers Act 1964,...

      2. The Finance Act 1966 (c. 18)

         1. 2. In section 2(13)(a) of the Finance Act 1966—

      3. The Wireless Telegraphy Act 1967 (c. 72)

         1. 3. In section 8 of the Wireless Telegraphy Act 1967—

      4. The Port of London Act 1968 (c. xxxii)

         1. 4. In section 199(3) and (5) of the Port of London...

      5. The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)

         1. 5. In section 7(4) of the Road Traffic (Foreign Vehicles) Act...

      6. The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))

         1. 6. In Article 30(2)(c) of the Health and Personal Social Services...

      7. The Control of Pollution Act 1974 (c. 40)

         1. 7. In section 73(1) of the Control of Pollution Act 1974,...

      8. The International Road Haulage Permits Act 1975 (c. 46)

         1. 8. In section 1(6) of the International Road Haulage Permits Act...

      9. The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)

         1. 9. In section 19(4) of the International Carriage of Perishable Foodstuffs...

      10. The National Health Service Act 1977 (c. 49)

          1. 10. In sections 23(4) and 27(5) of, and paragraph 1(c) of...

      11. The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))

          1. 11. In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland)...

      12. The Refuse Disposal (Amenity) Act 1978 (c. 3)

          1. 12. In section 11(1) of the Refuse Disposal (Amenity) Act 1978,...

      13. The National Health Service (Scotland) Act 1978 (c. 29)

          1. 13. In sections 15(3) and 16(2) of the National Health Service...

      14. The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))

          1. 14. In Article 36(1) of the Pollution Control and Local Government...

      15. The Customs and Excise Management Act 1979 (c. 2)

          1. 15. In section 102(3)(aa) of the Customs and Excise Management Act...

      16. The Hydrocarbon Oil Duties Act 1979 (c. 5)

          1. 16. In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—...

      17. The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))

          1. 17. (1) In Articles . . . 31D(3), . . .188(1)...

      18. The Road Traffic Regulation Act 1984 (c. 27)

          1. 18. (1) In sections 101(8) and 111(7) of the Road Traffic...

      19. The Police and Criminal Evidence Act 1984 (c. 60)

          1. 19. In section 4(1)(a) of the Police and Criminal Evidence Act...

      20. The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)

          1. 20. In section 1A(5) of the Sporting Events (Control of Alcohol...

      21. The Finance Act 1986 (c. 41)

          1. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      22. The Income and Corporation Taxes Act 1988 (c. 1)

          1. 22. In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income...

      23. The Dartford-Thurrock Crossing Act 1988 (c. 20)

          1. 23. In section 19 of the Dartford-Thurrock Crossing Act 1988—

      24. The Road Traffic Act 1988 (c. 52)

          1. 24. (1) In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10)...

      25. The Road Traffic Offenders Act 1988 (c. 53)

          1. 25. (1) In sections 71(9)(b), 85(5) and 89(2)(c) of the Road...

      26. The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))

          1. 26. In Article 6(1)(a) of the Police and Criminal Evidence (Northern...

      27. The Environmental Protection Act 1990 (c. 43)

          1. 27. In section 79(7) of the Environmental Protection Act 1990, in...

      28. The New Roads and Street Works Act 1991 (c. 22)

          1. 28. In sections 13(2) and 36(2) of the New Roads and...

      29. The Road Traffic Act 1991 (c. 40)

          1. 29. In sections 79(2)(a) and 82(3) of the Road Traffic Act...

      30. The Criminal Justice Act 1991 (c. 53)

          1. 30. In section 24(4) of the Criminal Justice Act 1991, in...

      31. The Severn Bridges Act 1992 (c. 3)

          1. 31. In section 8(5) of the Severn Bridges Act 1992, for...

      32. The Finance Act 1994 (c. 9)

          1. 32. In section 17(4) of the Finance Act 1994, for the...

   5. SCHEDULE 4

      Transitionals etc

      1. General transitionals and savings

         1. 1. The substitution of this Act for the provisions repealed or...

         2. 2. (1) Anything done, or having effect as done, (including the...

         3. 3. Any reference (express or implied) in this Act or any...

         4. 4. Any reference (express or implied) in any enactment, or in...

         5. 5. Paragraphs 1 to 4 have effect in place of section...

      2. Preservation of old transitionals and savings

         1. 6. (1) The repeal by this Act of an enactment previously...

      3. Exemption for disabled passengers

         1. 7. (1) Where— (a) a vehicle is suitable for use by...

      4. Trade licences

         1. 8. (1) On and after such day as the Secretary of...

      5. Combined road-rail transport of goods

         1. 9. Section 20 (and the references to it in sections 45(1)(b)...

      6. Regulations about registration and licensing

         1. 10. Regulation 12(1) of the Road Vehicles (Registration and Licensing) Regulations...

      7. Assignment of registration marks

         1. 11. The inclusion in this Act of subsection (2), and the...

   6. SCHEDULE 5

      Repeals and revocations

      1. Part I Repeals

      2. Part II Revocations

   7. TABLE OF DERIVATIONS