Vehicle Excise and Registration Act 1994
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.
6 Collection etc. of duty.
Vehicle licences
7 Issue of vehicle licences.
7A Supplement payable on vehicle ceasing to be appropriately covered
7BSection 7A supplements: further provisions
7CRecovery 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.
15AException 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.
19Rebates
19A Payment for licences by cheque.
19B Issue of licences before payment of duty.
19CFee 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
22BRegistration 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
28APower 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.
33ANot 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
43COffence 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
1(1) Except in the case of a vehicle having an...
1ZA(1) The annual rate of vehicle excise duty applicable to...
Part IA Light passenger vehicles registered before 1 April 2017: graduated rates of duty
Vehicles to which this Part applies
1A(1) This Part of this Schedule applies to a vehicle...
Graduated rates of duty
1BThe annual rate of vehicle excise duty applicable to a...
The reduced rate
1C(1) A vehicle qualifies for the reduced rate of duty...
The standard rate
1DA vehicle is liable to the standard rate of duty...
The premium rate
1E(1) A vehicle is liable to the premium rate of...
Meaning of “prescribed”
1FIn this Part of this Schedule “ prescribed ” means...
Meaning of “EC certificate of conformity” and “UK approval certificate”
1G(1) References in this Part of this Schedule to an...
PART 1AALight Passenger Vehicles Registered On or After 1 April 2017
Vehicles to which this Part applies etc
1GA(1) This Part of this Schedule applies to a vehicle...
Exemption from paying duty on first vehicle licence for certain vehicles
1GB(1) No vehicle excise duty shall be paid on the...
Graduated rates of duty payable on first vehicle licence
1GC(1) This paragraph applies for the purpose of determining the...
Rates of duty payable on any other vehicle licence for vehicle
1GD(1) For the purpose of determining the rate at which...
Higher rates of duty: vehicles with a price exceeding ÂŁ40,000
1GE(1) Sub-paragraph (2) applies for the purpose of determining the...
Calculating the price of a vehicle
1GF(1) For the purposes of paragraph 1GE(1)(a) and (3)(a) the...
Meaning of “taxi capable of zero emissions”
1GG(1) The Secretary of State may by regulations make provision...
Part IB Light goods vehicles
Vehicles to which this Part applies
1H(1) This Part of this Schedule applies to a vehicle...
Annual rate of duty
1JThe annual rate of vehicle excise duty applicable to a...
1KFor the purposes of paragraph 1J, a vehicle to which...
1LIn paragraph 1K— “ Type I test ” means a...
1M
Part II Motorcycles
2(1) The annual rate of vehicle excise duty applicable to...
Part III Buses
3(1) The annual rate of vehicle excise duty applicable to...
Part IVSPECIAL VEHICLES
4(1) The annual rate of vehicle excise duty applicable to...
Part IVA
4A
4B
4C
4D
4E
4EE
4F
4G
4H
Part V Recovery vehicles
5(1) The annual rate of vehicle excise duty applicable to...
Part VI Vehicles used for exceptional loads
6(1) This paragraph applies to a vehicle which is—
Part VII Haulage vehicles
7(1) The annual rate of vehicle excise duty applicable to...
Part VIII Goods vehicles
Basic rate
8 Annual rates of duty
Rigid goods vehicles exceeding 3,500 kgs revenue weight
9(1) Subject to sub-paragraphs (2) and (3) and paragraph 11D,...
9A. . . . . . . . . ....
9B Annual rates of duty
10(1) This paragraph applies to relevant rigid goods vehicles.
Tractive units exceeding 7,500 kilograms train weight
11(1) Subject to sub-paragraphs (2) and (3), and paragraphs 11C...
11A. . . . . . . . . ....
11B Annual rates of duty
11C(1) This paragraph applies to a tractive unit that—
Annual rates of duty
11D Annual rates of duty
Farmers’ goods vehicles and showmen’s goods vehicles
12 Annual rates of duty
Vehicles with reduced plated weights
13(1) The Secretary of State may by regulations provide that,...
Vehicles for conveying machines
14A vehicle which— (a) is constructed or adapted for use...
Goods vehicles used partly for private purposes
15 Annual rates of duty
Exceptions
16(1) This Part does not apply to—
Meaning of “trailer”
17(1) In this Part “trailer” does not include—
Meaning of “island goods vehicle”
18(1) In this Part “ island goods vehicle ” means...
Other expressions
19(1) In this Part “ driving test ” means any...
SCHEDULE 2 Exempt vehicles
Electrically propelled vehicles
1 Exempt vehicles
Old vehicles
1A(1) Subject to sub-paragraph (2), a vehicle is an exempt...
Trams
2A vehicle used on tram lines is an exempt vehicle....
Electrically assisted pedal cycles
2A(1) An electrically assisted pedal cycle is an exempt vehicle....
Vehicles not for carriage
3A vehicle which is not constructed or adapted for use,...
Police vehicles
3AA vehicle is an exempt vehicle when it is being...
Fire engines etc.
4(1) A fire engine is an exempt vehicle.
5A vehicle which is kept by a fire and rescue...
Ambulances, medical courier vehicles and health service vehicles
6(1) An ambulance is an exempt vehicle.
6A(1) A vehicle is an exempt vehicle if—
7A vehicle is an exempt vehicle when it is being...
8A vehicle which is made available by the Secretary of...
9(1) A veterinary ambulance is an exempt vehicle.
Mine rescue vehicles etc.
10A vehicle used solely— (a) as a mine rescue vehicle,...
Lifeboat vehicles
11A vehicle used or kept on a road for no...
Road construction and maintenance vehicles
12 Exempt vehicles
13A road roller is an exempt vehicle.
14A vehicle is an exempt vehicle when it is—
15 Exempt vehicles
16 Exempt vehicles
17 Exempt vehicles
Vehicles for disabled people
18A vehicle (including a cycle with an attachment for propulsion...
19(1) A vehicle is an exempt vehicle when it is...
20(1) A vehicle (other than an ambulance within the meaning...
Vehicles used between different parts of land
20AA vehicle is an exempt vehicle if—
Tractors
20B(1) A vehicle is an exempt vehicle if it is—...
Light agricultural vehicles
20C(1) A vehicle is an exempt vehicle if it is...
Agricultural engines
20DAn agricultural engine is an exempt vehicle.
Mowing machines
20EA mowing machine is an exempt vehicle.
Steam powered vehicles
20FA steam powered vehicle is an exempt vehicle.
Electrically propelled vehicles
20G(1) An electrically propelled vehicle is an exempt vehicle.
Snow ploughs
20HA vehicle is an exempt vehicle when it is—
Gritters
20JA vehicle is an exempt vehicle if it is constructed...
Vehicles used for short journeys between different parts of person’s land
21 Exempt vehicles
Vehicle testing etc.
22(1) A vehicle is an exempt vehicle when it is...
Vehicles for export
23(1) A vehicle is an exempt vehicle if—
Vehicles imported by members of foreign armed forces etc.
24The Secretary of State may by regulations provide that, in...
Light passenger vehicles with low CO2 emissions
25(1) A vehicle is an exempt vehicle if—
SCHEDULE 2AImmobilisation, removal and disposal of vehicles
Immobilisation
1(1) The Secretary of State may make regulations under this...
Offences connected with immobilisation
2(1) The regulations may provide that a person contravening provision...
Removal and disposal of vehicles
3(1) The regulations may make provision with respect to any...
Offences as to securing possession of vehicles
4(1) The regulations may provide that where—
Payment of sum where licence not produced
5(1) The regulations may make provision as regards a case...
Offences relating to vouchers
6(1) The regulations may provide that— (a) a person is...
Vouchers: general
7Without prejudice to anything in paragraphs 5(4) and 6 the...
Disputes
8The regulations may make provision about the proceedings to be...
Authorised persons
9As regards anything falling to be done under the regulations...
Application of provisions
10(1) The regulations may provide that they shall only apply...
Interpretation
11(1) The regulations may make provision as to the meaning...
12(1) The regulations may make provision as to the meaning...
13In this Schedule— (a) references to an immobilisation device are...
SCHEDULE 3 Consequential amendments
The Scrap Metal Dealers Act 1964 (c. 69)
1In section 9(6) of the Scrap Metal Dealers Act 1964,...
The Finance Act 1966 (c. 18)
2In section 2(13)(a) of the Finance Act 1966—
The Wireless Telegraphy Act 1967 (c. 72)
3In section 8 of the Wireless Telegraphy Act 1967—
The Port of London Act 1968 (c. xxxii)
4In section 199(3) and (5) of the Port of London...
The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)
5In section 7(4) of the Road Traffic (Foreign Vehicles) Act...
The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))
6In Article 30(2)(c) of the Health and Personal Social Services...
The Control of Pollution Act 1974 (c. 40)
7In section 73(1) of the Control of Pollution Act 1974,...
The International Road Haulage Permits Act 1975 (c. 46)
8In section 1(6) of the International Road Haulage Permits Act...
The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)
9In section 19(4) of the International Carriage of Perishable Foodstuffs...
The National Health Service Act 1977 (c. 49)
10In sections 23(4) and 27(5) of, and paragraph 1(c) of...
The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))
11In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland)...
The Refuse Disposal (Amenity) Act 1978 (c. 3)
12In section 11(1) of the Refuse Disposal (Amenity) Act 1978,...
The National Health Service (Scotland) Act 1978 (c. 29)
13In sections 15(3) and 16(2) of the National Health Service...
The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))
14In Article 36(1) of the Pollution Control and Local Government...
The Customs and Excise Management Act 1979 (c. 2)
15In section 102(3)(aa) of the Customs and Excise Management Act...
The Hydrocarbon Oil Duties Act 1979 (c. 5)
16In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—...
The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))
17(1) In Articles . . . 31D(3), . . .188(1)...
The Road Traffic Regulation Act 1984 (c. 27)
18(1) In sections 101(8) and 111(7) of the Road Traffic...
The Police and Criminal Evidence Act 1984 (c. 60)
19In section 4(1)(a) of the Police and Criminal Evidence Act...
The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)
20In section 1A(5) of the Sporting Events (Control of Alcohol...
The Finance Act 1986 (c. 41)
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Income and Corporation Taxes Act 1988 (c. 1)
22In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income...
The Dartford-Thurrock Crossing Act 1988 (c. 20)
23In section 19 of the Dartford-Thurrock Crossing Act 1988—
The Road Traffic Act 1988 (c. 52)
24(1) In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10)...
The Road Traffic Offenders Act 1988 (c. 53)
25(1) In sections 71(9)(b), 85(5) and 89(2)(c) of the Road...
The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))
26In Article 6(1)(a) of the Police and Criminal Evidence (Northern...
The Environmental Protection Act 1990 (c. 43)
27In section 79(7) of the Environmental Protection Act 1990, in...
The New Roads and Street Works Act 1991 (c. 22)
28In sections 13(2) and 36(2) of the New Roads and...
The Road Traffic Act 1991 (c. 40)
29In sections 79(2)(a) and 82(3) of the Road Traffic Act...
The Criminal Justice Act 1991 (c. 53)
30In section 24(4) of the Criminal Justice Act 1991, in...
The Severn Bridges Act 1992 (c. 3)
31In section 8(5) of the Severn Bridges Act 1992, for...
The Finance Act 1994 (c. 9)
32In section 17(4) of the Finance Act 1994, for the...
SCHEDULE 4 Transitionals etc
General transitionals and savings
1The substitution of this Act for the provisions repealed or...
2(1) Anything done, or having effect as done, (including the...
3Any reference (express or implied) in this Act or any...
4Any reference (express or implied) in any enactment, or in...
5Paragraphs 1 to 4 have effect in place of section...
Preservation of old transitionals and savings
6(1) The repeal by this Act of an enactment previously...
Exemption for disabled passengers
7(1) Where— (a) a vehicle is suitable for use by...
Trade licences
8(1) On and after such day as the Secretary of...
Combined road-rail transport of goods
9Section 20 (and the references to it in sections 45(1)(b)...
Regulations about registration and licensing
10Regulation 12(1) of the Road Vehicles (Registration and Licensing) Regulations...
Assignment of registration marks
11The inclusion in this Act of subsection (2), and the...
SCHEDULE 5 Repeals and revocations
Part I Repeals
Part II Revocations
TABLE OF DERIVATIONS

Vehicle Excise and Registration Act 1994

1994 c. 22

An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.

I1Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Annotations:
Commencement Information
I1

Act partly in force at 1.9.1994, see s. 66(1) and Sch. 4, para. 9

Modifications etc. (not altering text)
C1

Act: applied (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. X paras. 41(3), 42(5)

Act excluded (23.6.1999) by S.I. 1999/1736, art. 8(8)

Act amended (28.7.2000) by 2000 c. 17, s. 23, Sch. 4 para. 12(1)

Act restricted (E.W.S.) (1.2.2001) by S.I. 2001/25, reg. 15

Act modified (retrospective to 1.4.2001) by 2001 c. 9, s. 13(5)(6)(11)(14)