Vehicles (Excise) Act 1971 (Repealed 1.9.1994) (c. 10)

1. Introductory Text

2. Excise duty on, and licensing of, mechanically propelled vehicles

   1. 1. Charge of duty.

   2. 2. Commencement and duration of licences, and rate of duty.

   3. 3. Collection of duty, etc.

3. Exemptions from duty

   1. 4. Exemptions from duty of certain descriptions of vehicle.

   2. 5. Exemptions from duty in connection with vehicle testing, etc.

   3. 6. Exemptions from duty in respect of vehicles acquired by overseas residents.

   4. 7. Miscellaneous exemptions from duty.

4. Liability to pay duty and consequences of non-payment thereof

   1. 8. Using and keeping vehicles without a licence.

   2. 9. Additional liability for keeping unlicensed vehicle.

   3. 10. Continuous liability for duty.

   4. 11. Provisions supplementary to s. 10.

5. Issue, exhibition, exchange, surrender, etc. of licences

   1. 12. Issue and exhibition of licences.

   2. 13. Temporary licences.

   3. 14. Issue, etc. of temporary licences by motor dealers.

   4. 15. Provisions supplementary to s. 14.

   5. 16. Trade licences.

   6. 17. Surrender of licences.

   7. 18. Alteration of vehicle or of its use.

   8. [18A. Additional liability in relation to alteration of vehicle or its use.

6. Rebate of duty

   1. 18B. Combined transport of goods.

7. Registration and registration marks, etc.

   1. 19. Registration and registration marks.

   2. 20. Issue etc. of vehicle registration marks by motor dealers.

   3. 21. Distinctive signs for hackney carriages.

   4. 22. Failure to fix, and obscuration of, marks and signs.

   5. 23. Regulations with respect to the transfer and identification of vehicles.

8. Miscellaneous

   1. 24. Marking of engines and bodies.

   2. 25. Review of Secretary of State’s decisions relating to motor traders, etc.

   3. 26. Forgery and false information.

   4. 26A. Dishonoured cheques: additional liability in certain cases.

   5. 27. Duty to give information.

9. Legal proceedings etc.

   1. 28. Institution and conduct of proceedings in England and Wales.

   2. 28A. Institution of proceedings in Northern Ireland.

   3. 29. Institution and conduct of proceedings in Scotland.

   4. 30. Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.

   5. 31. Admissibility of records as evidence.

   6. 32. Evidence of admissions in certain proceedings.

   7. 33. Burden of proof in certain proceedings.

   8. 34. Fixing of amount payable under s. 9 on plea of guilty by absent accused.

   9. 35. Application of fines, penalties and forfeitures.

10. Supplementary

    1. 36. Fractions of a new penny.

    2. 37. Regulations.

    3. 38. Interpretation.

    4. 39. Transitional provisions, savings, repeals and revocation.

    5. 40. (1) This Act may be cited as the Vehicles (Excise)...

11. SCHEDULES

    1. SCHEDULE 1

       Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen

       1. Part I

          1. 1. Subject to paragraph 2 below, the annual rate of duty...

          2. 4. In its application to Northern Ireland, this Part of this...

       2. Part II

    2. SCHEDULE 2

       Annual Rates of Duty on Hackney Carriages

       1. Part I

          1. 1. The annual rate of duty applicable to a hackney carriage...

          2. 2. For the purposes of this Schedule, the seating capacity of...

          3. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          4. 4. Duty shall not be chargeable by virtue of this Schedule...

          5. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       2. Part II

    3. SCHEDULE 3

       Annual Rates of Duty on Tractors, etc.

       1. Part I

          1. 1. The annual rate of duty applicable to a mechanically propelled...

          2. 1A. In this Schedule “ special machine ” means

          3. 2. In this Schedule “ tractor ” means a vehicle which...

          4. 3. In this Schedule “digging machine” means a vehicle designed, constructed...

          5. 4. In this Schedule “mobile crane” means a vehicle designed and...

          6. 5. In this Schedule “works truck” means a goods vehicle (within...

          7. 5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          8. 6. In this Schedule “haulage vehicle” means a vehicle (other than...

          9. 7. In this Schedule “showman’s vehicle” means a vehicle registered under...

          10. 8. (1) In this Schedule “recovery vehicle” means, subject to the...

       2. Part II

    4. [SCHEDULE 4]

       1. Part I

       2. General Provisions

          1. Vehicles chargeable at the basic rate of duty

             1. 1. (1) Subject to paragraph 6 below, the annual rate of...

          2. Rigid goods vehicles exceeding 7,500 kilograms plated gross weight

             1. 2. (1) The annual rate of duty applicable to a rigid...

          3. Rigid goods vehicles exceeding 12 tonnes plated gross weight

             1. 3. (1) The annual rate of duty applicable, in accordance with...

          4. Tractor units exceeding 7,500 kilograms plated train weight

             1. 4. (1) The annual rate of duty applicable to a tractor...

          5. Special types of vehicles

             1. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

             1. 6. (1) The annual rate of duty applicable to a farmer’s...

          7. Smaller goods vehicles

             1. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          8. Vehicles treated as having reduced plated weights

             1. 8. (1) The Secretary of State may by regulations provide that,...

          9. Plated and unladen weights

             1. 9. (1) Any reference in this Schedule to the plated gross...

          10. Goods vehicles used partly for private purposes

              1. 10. (1) Where a goods vehicle is partly used for private...

          11. Exempted vehicles

              1. 11. Duty shall not be chargeable by virtue of this Schedule...

              2. 12, 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          12. Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle

              1. 14. (1) This paragraph applies in any case where—

          13. Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles

              1. 14A. (1) This paragraph applies in any case where—

          14. Tractor units having three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle

              1. 14B. (1) This paragraph applies in any case where—

          15. Interpretation

              1. 15. (1) In this Schedule, unless the context otherwise requires— ....

       3. 16. (1) This Schedule shall apply to Northern Ireland subject to...

       4. Part II [Table A]

       5. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight

       6. General Rates

       7. [Table A(1)]

       8. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight

       9. Rates for Farmers’Goods Vehicles

       10. [Table A(2)]

       11. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight

       12. Rates for Showmens’Goods Vehicles

       13. [Table B]

       14. Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight

       15. General Rates

       16. [Table B(1)]

       17. Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight

       18. Rates for Farmers’Goods Vehicles

       19. [Table B(2)]

       20. Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight

       21. Rates for Showmen’s Goods Vehicles

       22. [Table C]

       23. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles

       24. General Rates

       25. [Table C(1)]

       26. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles

       27. Rates for Farmers’ Goods Vehicles

       28. [Table C(2)]

       29. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles

       30. Rates for Showmen’s Goods Vehicles

       31. [Table D]

       32. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles

       33. General Rates

       34. [Table D(1)]

       35. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles

       36. Rates for Farmers’ Goods Vehicles

       37. [Table D(2)]

       38. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles

       39. Rates for Showmen’s Goods Vehicles

    5. [SCHEDULE 4A ]

       Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads

       1. 3. Where a vehicle— (a) to which this Schedule applies; and...

    6. SCHEDULE 5

       Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act

       1. Part I

       2. Part II

    7. SCHEDULE 6

       Provisions as to the Computation of the Unladen Weight of Vehicles

       1. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       2. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       3. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       4. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       5. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. SCHEDULE 7

       Transitional Provisions

       1. Part I Modifications of this Act relating to the system of Vehicle Licensing and Registration etc.

          1. Excise duty on, and licensing of, mechanically propelled vehicles

             1. 1. Section 2(1) shall have effect as if—

             2. 2. Section 2 shall have effect as if subsections (2) and...

             3. 3. Section 2(4) shall have effect as if—

             4. 4. Section 2 shall have effect as if subsections (5) and...

             5. 5. After section 2 there shall be inserted the following section—...

          2. Liability to pay duty and consequences of non-payment thereof

             1. 6. Section 8 shall have effect as if subsection (2) were...

             2. 7. Section 9 shall have effect as if—

             3. 8. Sections 10 and 11 shall be omitted.

          3. Issue, exhibition, exchange, surrender, etc. of licences

             1. 9. Section 12 shall have effect as if subsection (5) were...

             2. 10. Section 13 shall be omitted.

             3. 11. Sections 14 and 15 shall be omitted.

             4. 12. Section 16 shall have effect as if for subsections (4)...

             5. 13. Section 17 shall have effect as if there were substituted...

             6. 14. Until the date appointed for the cesser of paragraph 10...

             7. 15. On and after the said date section 17(3) shall have...

             8. 16. Section 17 shall have effect as if subsection (4) were...

             9. 17. Section 18(3) shall have effect as if for the words...

             10. [17A. Section 18A shall have effect as if—

          4. Registration and registration marks, etc.

             1. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

             2. 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

             3. 20. For section 23 there shall be substituted the following—

          5. Miscellaneous

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

             2. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

             3. 23. Section 26 shall have effect as if in subsection (1)...

          6. Supplementary

             1. 24. For section 37(3) there shall be substituted the following subsection—...

       2. Part II Other Transitional Provisions and Savings

          1. 1. In so far as any regulation, order, licence or other...

          2. 2. Without prejudice to paragraph 1 above, any provision of this...

          3. 3. No licence or other instrument issued or made or having...

          4. 4. No licence issued under this Act and in force when...

          5. 5. Nothing in this Act shall affect the enactments repealed thereby...

          6. 6. In relation to a vehicle for which a licence was...

          7. 7. In relation to a vehicle exempted from duty under the...

          8. 8. In relation to a vehicle for which a licence was...

          9. 9. For the purposes of section 22 of this Act a...

          10. 10. Where in pursuance of section 12(7) of the Vehicles (Excise)...

          11. 11. Any enactment passed before the commencement of this Act referring,...

          12. 12. Nothing in this Act shall require any charge or fee...

          13. 13. Unless the context otherwise requires, references in this Schedule to...

    9. SCHEDULE 8

       REPEALS AND REVOCATION

       1. PART I ENACTMENTS REPEALED

       2. PART II ORDER REVOKED