Vehicle Excise and Registration Act 1994

[F1 19 Rebates U.K.

(1) If the relevant person makes an application to the Secretary of State under this subsection for a rebate of the duty paid on a vehicle licence in force for a vehicle, the person is entitled to receive [F2 the relevant amount from the Secretary of State].

F3 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) An application under subsection (1) may only be made if—

(a) the vehicle has been stolen,

(b) the vehicle has been destroyed and the Secretary of State is notified of that,

(c) an application for a nil licence for the vehicle is made in accordance with regulations under section 22,

(d) 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) are furnished and made in relation to it in accordance with the regulations,

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

(f) 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 is notified of that.

[F4 (3A) Subject to subsection (3B), the relevant amount is an amount equal to one-twelfth of the annual rate of duty chargeable on the licence (at the time when it was taken out) in respect of each complete month of the period of the currency of the licence which is unexpired when the application is made.

(3B) Where—

(a) the licence is the first vehicle licence for the vehicle,

(b) the application is made by virtue of paragraph (d), (e) or (f) of subsection (3), and

(c) 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,

the relevant amount is an amount equal to one-twelfth of that lower annual rate of duty in respect of each such complete month.]

(4) In subsection (1) “the relevant person” means the person in whose name the vehicle is registered at the time when the application is made; but in a case within subsection (3)(e) also includes the person in whose name it was registered immediately before being sold or disposed of.

(5) The Secretary of State may specify conditions which must be complied with by a person before making an application under subsection (1).

(6) The conditions that may be specified include (in particular)—

(a) a condition requiring the surrender of the licence,

(b) a condition requiring 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

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

(7) Where an application is made under subsection (1) and the licence is not surrendered on the making of the application, it ceases to be in force when the application is made.

(8) Where a trade licence is surrendered to the Secretary of State under section 14(2), the holder of the licence is entitled to receive from the Secretary of State (by way of rebate of the duty paid on the licence) an amount equal to one-twelfth of the annual rate of duty chargeable on the licence (at the time when it was taken out) in respect of each complete month of the period of the currency of the licence which is unexpired at the date of the surrender.]

Textual Amendments

F1 S. 19 substituted (1.1.2009) by Finance Act 2008 (c. 9), s. 144(3)(7)

F2 Words in s. 19(1) substituted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(2)

F3 S. 19(2) omitted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 4 para. 3(3)

F4 S. 19(3A)(3B) inserted (with effect in accordance with Sch. 4 para. 7(1) of the amending Act) by Finance Act 2009 (c. 10), Sch. 4 para. 3(4)