Vehicle Excise and Registration Act 1994

[F1 19 Rebates U.K.

(1) [F2 If any of the rebate conditions is satisfied in relation to a vehicle in respect of which a vehicle licence is in force, the relevant person is entitled to receive (by way of rebate of duty paid on the licence)] [F3 the relevant amount from the Secretary of State].

F4 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5 (3) The rebate conditions are as follows—

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

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

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

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

(e) 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,

(f) 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

(g) 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.]

[F6 (3ZA) An application for a vehicle licence is a qualifying application for the purposes of subsection [F7 (3)(d)] if—

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

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

[F8 (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 [F9 when the rebate condition is satisfied].

(3B) Where—

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

[F10 (b) the rebate condition in question is that in subsection (3)(e), (f) or (g), 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.]

[F11 (4) In subsections (1) and (3) “the relevant person” means the person in whose name the vehicle is registered immediately before the rebate condition is satisfied.]

[F12 (5) The Secretary of State may specify requirements which must be complied with before a rebate condition can be satisfied.

(5A) The requirements that may be specified include (in particular)—

(a) 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

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

[F13 (7) Where any of the rebate conditions is satisfied in relation to a licence, the licence ceases to be in force.]

(8) Where a [F14 request is made] under section 14(2), the [F15 holder of the trade 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 [F16 the request is received by the Secretary of State].]

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 (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(2), 22

F3 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)

F4 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)

F5 S. 19(3) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(3), 22

F6 S. 19(3ZA) inserted (retrospective to 8.4.2013) by Finance Act 2013 (c. 29), Sch. 37 paras. 2(3), 7

F7 Word in s. 19(3ZA) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(4), 22

F8 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)

F9 Words in s. 19(3A) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(5), 22

F10 S. 19(3B)(b) and word substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(6), 22

F11 S. 19(4) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(7), 22

F12 S. 19(5)(5A) substituted for s. 19(5)(6) (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(8), 22

F13 S. 19(7) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(9), 22

F14 Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(a), 22

F15 Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(b), 22

F16 Words in s. 19(8) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 6(10)(c), 22