Part I Vehicle excise duty and licences

Main provisions

1 Duty and licences.

F11

A duty of excise (“vehicle excise duty”) shall be charged in respect of every mechanically propelled vehicle that—

a

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

C1b

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

1A

Vehicle excise duty shall also be charged in respect of every thing (whether or not it is a vehicle) that has been, but has ceased to be, a mechanically propelled vehicle and—

a

is registered under this Act, or

b

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

1B

In the following provisions of this Act “vehicle” means—

a

a mechanically propelled vehicle, or

b

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

1C

Vehicle excise duty charged in respect of a vehicle by subsection (1)(a) or (1A)(a) shall be paid on a licence to be taken out—

a

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

b

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

1D

Vehicle excise duty charged in respect of a vehicle by subsection (1)(b) or (1A)(b) shall be paid on a licence to be taken out by the person keeping the vehicle.

2

A licence taken out for a vehicle is in this Act referred to as a “vehicle licence”.