Vehicle Excise and Registration Act 1994
Vehicle Excise and Registration Act 1994 (1994 c. 22)
- Vehicle Excise and Registration Act 1994 (1994 c. 22)
- Part I Vehicle excise duty and licences
- Main provisions
- 1 Duty and licences.
- 2 Annual rates of duty.
- 3 Duration of licences.
- 4 Amount of duty.
- 5 Exempt vehicles.
- 5A Additional power to exempt foreign vehicles
- 6 Collection etc. of duty.
- Vehicle licences
- 7 Issue of vehicle licences.
- 7A Supplement payable on vehicle ceasing to be appropriately covered
- 7B Section 7A supplements: further provisions
- 7C Recovery of section 7A supplements: Scotland
- 8 Vehicles removed into UK.
- 9 Temporary vehicle licences.
- 10 Transfer ... of vehicle licences.
- Trade licences
- 11 Issue of trade licences.
- 12 Use of vehicles by holders of trade licences.
- 13 Trade licences: duration and amount of duty.
- 14 Trade licences: supplementary.
- Additional duty, rebates etc.
- 15 Vehicles becoming chargeable to duty at higher rate.
- 15A Exception for tractive units from charge at higher rate
- 16 Exceptions from charge at higher rate in case of tractive units.
- 17 Other exceptions from charge at higher rate.
- 18 Vehicles for export becoming liable to VAT.
- 19 Rebates
- 19A Payment for licences by cheque.
- 19B Issue of licences before payment of duty.
- 19C Fee for payment of duty by credit card
- 20 Combined road-rail transport of goods.
- Part II Registration of vehicles
- Registration
- 21 Registration of vehicles.
- 22 Registration regulations.
- 22ZA ... Licences for vehicles for disabled persons: information
- 22A Vehicle identity checks
- 22B Registration of vehicles: certificates of conformity etc.
- Registration marks
- 23 Registration marks.
- 24 Assignment of registration marks by motor dealers.
- 25 Charge on request for registration mark.
- 26 Retention of registration mark pending transfer.
- 27 Sale of rights to particular registration marks.
- Registration plates
- 27A Registration plates
- Marking
- 28 Marking of engines and bodies.
- Power of constables etc. to require production of documents
- 28A Power of constables etc. to require production of registration documents
- Part III Offences
- Offence of using or keeping unlicensed vehicle
- 29 Penalty for using or keeping unlicensed vehicle.
- 30 Additional liability for keeper of unlicensed vehicle.
- 31 Relevant period for purposes of section 30.
- Offence of being registered keeper of unlicensed vehicle
- 31A Offence by registered keeper where vehicle unlicensed
- 31B Exceptions to section 31A
- 31C Penalties for offences under section 31A
- Offences under sections 29 and 31A: supplementary
- 32 Sections 29 to 31C: supplementary.
- 32A Immobilisation, removal and disposal of vehicles.
- Other offences relating to licences
- 33 Not exhibiting licence.
- 33A Not exhibiting licence: period of grace
- 34 Trade licences: penalties.
- 35 Failure to return licence.
- 35A Failed payments.
- 36 Failed payments: additional liability.
- Offence of not paying duty chargeable at higher rate
- 37 Penalty for not paying duty chargeable at higher rate.
- 38 Additional liability for keeper of vehicle chargeable at higher rate.
- 39 Relevant higher rate of duty for purposes of section 38.
- 40 Relevant period for purposes of section 38.
- 41 Sections 37 to 40: supplementary.
- Offences relating to registration marks
- 42 Not fixing registration mark.
- 43 Obscured registration mark.
- Other offences
- 43A Failure to have nil licence for exempt vehicle.
- 43B Vehicle identity checks: impersonation of authorised examiners
- Offence in respect of incorrectly registered vehicles
- 43C Offence of using an incorrectly registered vehicle
- 44 Forgery and fraud.
- 45 False or misleading declarations and information.
- 46 Duty to give information.
- 46A Duty to give information: offences under regulations.
- Part IV Legal proceedings
- Institution and conduct of proceedings
- 47 Proceedings in England and Wales or Northern Ireland.
- 48 Proceedings in Scotland.
- 49 Authorised persons.
- 50 Time-limit for recovery of underpayments and overpayments.
- Evidence
- 51 Admissions.
- 51A Admissions: offences under regulations.
- 52 Records.
- 53 Burden of proof.
- 54 Single witness sufficient in certain Scottish proceedings.
- 55 Guilty plea by absent accused.
- Penalties etc.
- 56 Penalties and fines.
- Part V Supplementary
- Regulations and orders
- 57 Regulations.
- 58 Fees prescribed by regulations.
- 59 Regulations: offences.
- 60 Orders.
- Interpretation
- 60A Meaning of “revenue weight”.
- 61 Vehicle weights.
- 61A Certificates etc. as to vehicle weight.
- 61B Certificates as to reduced pollution.
- 62 Other definitions.
- Other supplementary provisions
- 63 Consequential amendments.
- 64 Transitionals etc.
- 65 Repeals and revocations.
- 66 Commencement.
- 67 Extent.
- 68 Short title.
- SCHEDULES
- SCHEDULE 1 Annual rates of duty
- Part I General
- Part IA Light passenger vehicles registered before 1 April 2017: graduated rates of duty
- Vehicles to which this Part applies
- Graduated rates of duty
- ...
- The standard rate
- The premium rate
- Meaning of “prescribed”
- Meaning of “EC certificate of conformity” and “UK approval certificate”
- PART 1AA Light Passenger Vehicles Registered On or After 1 April 2017
- Vehicles to which this Part applies etc
- ...
- Graduated rates of duty payable on first vehicle licence
- Rates of duty payable on any other vehicle licence for vehicle
- Higher rates of duty: vehicles with a price exceeding £40,000
- Calculating the price of a vehicle
- Meaning of “taxi capable of zero emissions”
- Part IB Light goods vehicles
- Vehicles to which this Part applies
- Annual rate of duty
- Part II Motorcycles
- Part III Buses
- Part IV SPECIAL VEHICLES
- Part V Recovery vehicles
- Part VI Vehicles used for exceptional loads
- Part VII Haulage vehicles
- Part VIII Goods vehicles
- Basic rate
- Rigid goods vehicles exceeding 3,500 kgs revenue weight
- Tractive units exceeding 7,500 kilograms train weight
- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Farmers’ goods vehicles and showmen’s goods vehicles
- Vehicles with reduced plated weights
- Vehicles for conveying machines
- Goods vehicles used partly for private purposes
- Exceptions
- Meaning of “trailer”
- Meaning of “island goods vehicle”
- Other expressions
- SCHEDULE 2 Exempt vehicles
- Electrically propelled vehicles
- Old vehicles
- Trams
- Electrically assisted pedal cycles
- Vehicles not for carriage
- Police vehicles
- Fire engines etc.
- Ambulances, medical courier vehicles and health service vehicles
- Mine rescue vehicles etc.
- Lifeboat vehicles
- Road construction and maintenance vehicles
- Vehicles for disabled people
- Vehicles used between different parts of land
- Tractors
- Light agricultural vehicles
- Agricultural engines
- Mowing machines
- Steam powered vehicles
- Electrically propelled vehicles etc
- Snow ploughs
- Gritters
- Vehicles used for short journeys between different parts of person’s land
- Vehicle testing etc.
- Vehicles for export
- Vehicles imported by members of foreign armed forces etc.
- ...
- SCHEDULE 2A Immobilisation, removal and disposal of vehicles
- Immobilisation
- Offences connected with immobilisation
- Removal and disposal of vehicles
- Offences as to securing possession of vehicles
- Payment of sum where licence not produced
- Offences relating to vouchers
- Vouchers: general
- Disputes
- Authorised persons
- Application of provisions
- Interpretation
- SCHEDULE 3 Consequential amendments
- The Scrap Metal Dealers Act 1964 (c. 69)
- The Finance Act 1966 (c. 18)
- The Wireless Telegraphy Act 1967 (c. 72)
- The Port of London Act 1968 (c. xxxii)
- The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)
- The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))
- The Control of Pollution Act 1974 (c. 40)
- The International Road Haulage Permits Act 1975 (c. 46)
- The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)
- The National Health Service Act 1977 (c. 49)
- The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))
- The Refuse Disposal (Amenity) Act 1978 (c. 3)
- The National Health Service (Scotland) Act 1978 (c. 29)
- The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))
- The Customs and Excise Management Act 1979 (c. 2)
- The Hydrocarbon Oil Duties Act 1979 (c. 5)
- The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))
- The Road Traffic Regulation Act 1984 (c. 27)
- The Police and Criminal Evidence Act 1984 (c. 60)
- The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)
- The Finance Act 1986 (c. 41)
- The Income and Corporation Taxes Act 1988 (c. 1)
- The Dartford-Thurrock Crossing Act 1988 (c. 20)
- The Road Traffic Act 1988 (c. 52)
- The Road Traffic Offenders Act 1988 (c. 53)
- The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))
- The Environmental Protection Act 1990 (c. 43)
- The New Roads and Street Works Act 1991 (c. 22)
- The Road Traffic Act 1991 (c. 40)
- The Criminal Justice Act 1991 (c. 53)
- The Severn Bridges Act 1992 (c. 3)
- The Finance Act 1994 (c. 9)
- SCHEDULE 4 Transitionals etc
- General transitionals and savings
- Preservation of old transitionals and savings
- Exemption for disabled passengers
- Trade licences
- Combined road-rail transport of goods
- Regulations about registration and licensing
- Assignment of registration marks
- SCHEDULE 5 Repeals and revocations
- Part I Repeals
- Part II Revocations
- TABLE OF DERIVATIONS
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