is registered under this Act (see section 21), or

is not so registered but is used, or kept, on a public road in the United Kingdom.

is registered under this Act, or

is not so registered but is used, or kept, on a public road in the United Kingdom.

a mechanically propelled vehicle, or

any thing (whether or not it is a vehicle) that has been, but has ceased to be, a mechanically propelled vehicle.

by the person in whose name the vehicle is registered under this Act, or

if that person is not the person keeping the vehicle, by either of those persons.

vehicle excise duty is charged by section 1(1)(a) or (1A)(a) in respect of a vehicle, and

were the vehicle not registered under this Act, duty would not be charged by section 1(1)(b) or (1A)(b) in respect of the use of the vehicle on a road.

a vehicle licence issued for the use of a vehicle, or

a vehicle licence that is issued by reason of a vehicle being registered under this Act but which would have been issued for the use of the vehicle if the vehicle had not been registered under this Act.

the annual rate of vehicle excise duty in respect of the vehicle exceeds £50, or

the vehicle is one to which the annual rate of vehicle excise duty specified in paragraph 11C(2)(a) of Schedule 1 applies (tractive units: special cases).

a period of a fixed number of months (not exceeding fifteen) running from the beginning of the month in which the licence first has effect,

in the case of F52the first vehicle licence for a vehicle of such description as may be specified in the order, a period exceeding by such number of days (not exceeding thirty) as may be determined by or under the order the period for which the licence would otherwise have effect by virtue of subsection (1) or (2) or of an order under paragraph (a), or

in the case of a vehicle of such description (or of such description and used in such circumstances) as may be specified in the order, a period of less than one month.

may be made so as to apply only to vehicles of specified descriptions, and

may make different provision for vehicles of different descriptions or for different circumstances.

at the annual rate of duty applicable to vehicles of that description, or

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.

at a rate equal to 55% of the annual rate of duty applicable to vehicles of that description, or

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.

a fixed number of months other than twelve, or

less than one month,

tractors, and

vehicles used for purposes relating to agriculture, horticulture or forestry,

subject to conditions;

limited to a specified period.

provision which applies generally or for particular purposes;

retrospective provision.

duties of excise (other than duties on imported goods),

the issue and cancellation of licences on which duties of excise are imposed, and

other matters (not being matters relating only to duties on imported goods),

make F6any such a declaration, and

furnish F7any such particulars F8and any such documentary or other evidence,

the construction of the vehicle,

the vehicle’s revenue weight,

the place where the vehicle has been or is normally kept, and

the use to which the vehicle has been or is likely to be put.

a condition that particulars for the time being specified for the purposes of subsection (1)(b) are furnished by being transmitted to the Secretary of State by such electronic means as he may specify F18; and

that the licence applied for is the appropriate licence for the vehicle specified in the application, and

in the case of an application for a licence for a vehicle purporting to be the first application for a licence for the vehicle, that a licence has not previously been issued for the vehicle.

completed before IP completion day,

which is to be, or is normally, kept at a place in Great Britain, and

in respect of which there is an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State,

the vehicle is qualifying Northern Ireland goods;

the vehicle was in the United Kingdom immediately before IP completion day;

a relevant UK certificate has effect with respect to the vehicle.

is completed on or after IP completion day, and

is to be kept, or is normally kept, at a place in Great Britain,

the vehicle is qualifying Northern Ireland goods in respect of which there is an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State;

a relevant UK certificate has effect with respect to the vehicle.

completed before IP completion day, and

which is to be, or is normally, kept at a place in Northern Ireland,

an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State has effect in respect of the vehicle;

the vehicle was in the United Kingdom immediately before IP completion day and a relevant UK certificate issued before that day has effect with respect to it.

which is completed on or after IP completion day, and

which is, or is to be, kept at a place in Northern Ireland,

an EC certificate of conformity issued in reliance on a relevant European approval granted by or on the authority of an EU State has effect in respect of the vehicle;

a relevant Northern Ireland certificate has effect in respect of the vehicle.

a vehicle has ceased to be appropriately covered,

the vehicle is not, before the end of the relevant prescribed period, appropriately covered as mentioned in paragraph (a) or (b) of subsection (1A) below with effect from the time immediately after it so ceased or appropriately covered as mentioned in paragraph (d) of that subsection, and

the circumstances are not such as may be prescribed.

a vehicle licence or trade licence is in force for or in respect of the vehicle,

the vehicle is an exempt vehicle in respect of which regulations under this Act require a nil licence to be in force and a nil licence is in force in respect of it,

the vehicle is an exempt vehicle that is not one in respect of which regulations under this Act require a nil licence to be in force, or

the vehicle is neither kept nor used on a public road and the declarations and particulars required to be delivered by regulations under section 22(1D) have been delivered in relation to it in accordance with the regulations F58... .

shall be payable by such person, or jointly and severally by such persons, as may be prescribed;

shall become payable at such time as may be prescribed;

is in addition to any vehicle excise duty charged in respect of the vehicle concerned;

does not cease to be payable by reason of F25the vehicle being again appropriately covered after the supplement has become payable;

may, without prejudice to section 6 or 7B(2) and (3) or any other provision of this Act, be recovered as a debt due to the Crown.

F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“prescribed” means prescribed by, or determined in accordance with, regulations;

“regulations” means regulations made by the Secretary of State with the consent of the Treasury.

provide for a supplement to be payable in a case where one would not otherwise be payable,

increase the amount of a supplement,

provide for a supplement to become payable earlier than it would otherwise be payable, or

provide for a supplement to be payable by a person by whom the supplement would not otherwise be payable.

any supplement under section 7A that may or has become payable F28in relation to the vehicle;

when F29the vehicle ceasing to be appropriately covered may result in the person being guilty of an offence under section 31A.

for assessing an amount of supplement due under section 7A from any person and for notifying that amount to that person or any person acting in a representative capacity in relation to that person;

for an amount assessed and notified under such regulations to be deemed to be an amount of vehicle excise duty due from the person assessed and recoverable accordingly;

for review of decisions under such regulations and for appeals with respect to such decisions or decisions on such reviews.

any provision made by sections 12A and 12B of the Finance Act 1994 (assessments related to excise duty matters), or

any provision made by sections F5013A to 16 of that Act (customs and excise reviews and appeals).

for such applications to be accompanied by a certificate mentioned in subsection (4); and

for the fees and outlays of sheriff officers incurred in executing such summary warrants to be chargeable against the debtor.

an attachment;

an earnings arrestment;

an arrestment and action of furthcoming or sale.

stating that none of the persons specified in the application has paid the supplement due;

stating that payment of the amount due from each such person has been demanded from him;

stating whether in response to that demand any such person disputes liability to pay; and

specifying the amount due from and unpaid by each such person.

collecting; or

accounting to the Secretary of State for,

he disputes liability to pay; or

an action for payment to recover such supplement from him has already been raised.

appears to the Secretary of State to have been removed into the United Kingdom from a place outside the United Kingdom, and

is not already registered under this Act,

that any value added tax charged on any supply involving the removal of the vehicle into the United Kingdom has been or will be paid or remitted,

that any value added tax or customs duty charged on the importation of the vehicle F103... has been or will be paid or remitted, or

that no such tax or duty has been charged on the F104... importation of the vehicle or on any supply involving its removal into the United Kingdom.

issue a vehicle licence (a “temporary licence”) for fourteen days, or such other period as may be prescribed by regulations made by the Secretary of State, having effect from such day as may be so prescribed, and

from time to time issue a further temporary licence for the vehicle.

a motor trader or vehicle tester, or

a person who satisfies the Secretary of State that he intends to commence business as a motor trader or vehicle tester,

all vehicles which are from time to time temporarily in his possession in the course of his business as a motor trader,

all vehicles kept and used by him solely for purposes of conducting research and development in the course of his business as such a manufacturer, and

all vehicles which are from time to time submitted to him by other manufacturers for testing on roads in the course of that business.

to use more than one vehicle at any one time,

to use a vehicle for any purpose other than a purpose prescribed by regulations made by the Secretary of State, or

except in such circumstances as may be so prescribed, to keep any vehicle on a road if it is not being used on the road.

the conditions subject to which trade licences are to be issued, and

the purposes for which the holder of a trade licence may use a vehicle by virtue of the licence.

a load which is carried solely for the purpose of testing or demonstrating the vehicle or any of its accessories or equipment and which is returned to the place of loading without having been removed from the vehicle except for that purpose or in the case of accident,

in the case of a vehicle which is being delivered or collected, a load consisting of another vehicle used or to be used for travel from or to the place of delivery or collection,

a load built in as part of the vehicle or permanently attached to it,

a load consisting of parts, accessories or equipment designed to be fitted to the vehicle and of tools for fitting them to the vehicle, or

a load consisting of a trailer other than a trailer which is for the time being a disabled vehicle.

for one calendar year,

for a period of six months beginning with the first day of January or of July, or

where subsection (2) applies, for a period of seven, eight, nine, ten or eleven months beginning with the first day of any month other than January or July F36and ending no later than the relevant date.

in relation to a licence taken out for a period beginning with the first day of any of the months February to June in any year, 31st December of that year;

in relation to a licence taken out for a period beginning with the first day of any of the months August to December in any year, 30th June of the following year.

is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)), or

does not hold any existing trade licence.

the annual rate currently applicable to a vehicle under sub-paragraph F38(1)(d) of paragraph 2 of Schedule 1 if the licence is to be used only for vehicles to which that paragraph applies, and

otherwise, the F39basic goods vehicle rate currently applicable.

55% of the applicable annual rate for a corresponding trade licence taken out for a calendar year, or

if the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.

fifty-five per cent. of the F73applicable annual rate for a corresponding trade licence taken out for a calendar year, and

one-sixth of the amount arrived at under paragraph (a) in respect of each month in the period in excess of six.

if it exceeds two and a half pence, shall be treated as five pence, and

otherwise, shall be disregarded.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

the Secretary of State refuses an application for a trade licence by a person entitled to make such an application, and

the applicant, within the period prescribed by regulations made by the Secretary of State, requests him to review his decision,

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

at any time while the licence is in force the vehicle is used so as to subject it to a higher rate,

brings it within, or

if it was used solely in that condition, in that manner or for that purpose, would bring it within,

beginning with the date on which the higher rate of duty becomes chargeable, and

ending with the period for which the original licence was issued.

the amount of duty payable on the original licence, and

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.

beginning with the date on which the higher rate of duty becomes chargeable, and

ending with the period for which the original licence was issued,

a vehicle licence has been taken out for a tractive unit, and

the licence was taken out at a rate of vehicle excise duty applicable to a tractive unit which is to be used with semi-trailers with a minimum number of axles,

duty has been paid in respect of a vehicle at a rate applicable under Part VIII of Schedule 1, and

the vehicle is to a substantial extent being used for the conveyance of goods or burden belonging to a particular person (whether the person keeping the vehicle or not),

by the person by whom the vehicle was acquired from its manufacturer, in relation to the whole period since the registration of the vehicle, or

by any other person who is for the time being the keeper of the vehicle, in relation to the period since the vehicle was first kept by him,

the vehicle has been stolen and the Secretary of State has been notified of that by the relevant person,

the vehicle has been destroyed and the Secretary of State has been notified of that by the relevant person,

a nil licence for the vehicle has been issued in accordance with regulations under section 22,

a qualifying application for a vehicle licence for the vehicle has been received by the Secretary of State,

the vehicle is neither used nor kept on a public road and the particulars and declaration required to be furnished and made by regulations under section 22(1D) have been furnished and made in relation to it in accordance with the regulations,

the vehicle has been sold or disposed of and the particulars prescribed by regulations under section 22(1)(d) have been furnished in relation to it in accordance with the regulations, or

the vehicle has been removed from the United Kingdom with a view to its remaining permanently outside the United Kingdom and the Secretary of State has been notified of that by the relevant person,

a relevant application for a vehicle licence for the vehicle has been received by the Secretary of State.

paragraph 1ZA of Schedule 1 applies to the vehicle when the application is made, but

that paragraph did not apply to the vehicle when the licence which is unexpired when the application is made was taken out.

there is an unexpired licence for the vehicle in respect of which the application is made,

when the unexpired licence was taken out, the vehicle was chargeable to HGV road user levy under section 5 of the HGV Road User Levy Act 2013 at a rate applicable to a vehicle that does not meet Euro 6 emissions standards, and

the vehicle now meets those standards, and an application for a rebate of HGV road user levy has been made under section 7 of that Act as a result of an entitlement arising under subsection (2A) of that section.

the licence is the first vehicle licence for the vehicle,

the rebate condition in question is that in subsection (3)(e), (f) or (g), and

the annual rate of duty rate chargeable on the licence (at the time when it was taken out) would have been lower if it had not been the first vehicle licence for the vehicle,

a requirement that particulars which are required to be furnished to the Secretary of State are transmitted to the Secretary of State by such electronic means as may be specified, and

in a case within subsection (3)(a), requirements relating to the reporting to the police that the vehicle has been stolen.

a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured, and

the Secretary of State sends a notice F88... to the person informing him that the licence is void as from the time when it was granted,

a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured,

the Secretary of State sends a notice F89... to the person requiring him to secure that the duty payable on the licence is paid within such reasonable period as is specified in the notice,

the requirement in the notice is not complied with, and

the Secretary of State sends a further notice F90... to the person informing him that the licence is void as from the time when it was granted,

for the duty to be paid by instalments,

that if any of the rebate conditions in section 19(3) is satisfied in relation to the vehicle for which the licence was issued, the licence is to cease to be in force from the time specified in the agreement and any instalments falling due after that time are no longer to be due, and

for any instalments falling due after a request under section 14(2) is received by the Secretary of State no longer to be due.

a vehicle licence or a trade licence is issued to a person in accordance with subsection (1),

the duty payable on the licence is not received by the Secretary of State in accordance with the agreement, and

the Secretary of State sends a notice F92... to the person informing him that the licence is void as from the time when it was granted,

paragraphs (a) and (b) of subsection (2) apply,

the Secretary of State sends a notice F93... to the person requiring him to secure that the duty payable on the licence is paid within such reasonable period as is specified in the notice,

the requirement in the notice is not complied with, and

the Secretary of State sends a further notice F94... to the person informing him that the licence is void as from the time when it was granted,

a vehicle licence or a trade licence is issued to a person in accordance with subsection (1),

the duty payable on the licence is not received by the Secretary of State in accordance with the agreement,

the agreement provides for the duty payable to be paid by more than one instalment,

the Secretary of State sends a notice to the person requiring the person to secure that the duty payable on the licence (both in respect of instalments which have fallen due and in respect of future instalments) is paid within the period specified in the notice,

the requirement in the notice is not complied with, and

the Secretary of State sends a further notice to the person informing that person that the licence is void from the time specified in the notice,

a person applies for a vehicle licence or a trade licence, and

the Secretary of State, or an authorised body, accepts a credit card payment in respect of the duty payable on the licence.

the applicant, or

a person acting on behalf of the applicant,