36 [F1Failed payments]: additional liability.U.K.
(1)Where a person has been convicted of an offence under section [F235A] in relation to a vehicle licence or a trade licence, the court shall (in addition to any penalty which it may impose under that section) order him to pay the amount specified in subsection (2).
(2)The amount referred to in subsection (1) is an amount equal to one-twelfth of the appropriate annual rate of vehicle excise duty for each month, or part of a month, in the relevant period.
(3)The reference in subsection (2) to the appropriate annual rate of vehicle excise duty is a reference
[F3(a)in the case of a vehicle licence, to the annual rate which at the beginning of the relevant period was applicable to a vehicle of the description specified in the application, or
(b)in the case of a trade licence, to the basic goods vehicle rate (within the meaning of section 13) which was applicable at that time (or to the annual rate which at that time was applicable] to a vehicle falling within sub-paragraph [F4(1)(d)] of paragraph 2 of that Schedule if the licence was to be used only for vehicles to which that paragraph applies).
[F5(4)For the purposes of this section the relevant period is the period—
(a)beginning with the first day of the period for which the licence was applied for or, if later, the day on which the licence first was to have effect, and
(b)ending with whichever is the earliest of the times specified in subsection (4A).]
[F6(4A)In the case of a vehicle licence, those times are—
(a)the end of the month in which the relevant notice was sent,
(b)the date on which the licence was due to expire, and
(c)the end of the month preceding that in which there first had effect a new licence for the vehicle in question;
and, in the case of a trade licence, those times are the times specified in paragraphs (a) and (b).
(4B)In subsection (4A)(a), the “relevant notice” is the notice under section 19A(2)(b) or 19B(2)(c) or the further notice under section 19A(3)(d), 19B(3)(d) or 19B(5)(f) which contained the requirement which was not complied with, resulting in the conviction of an offence under section 35A.]
(5)Where a person has previously been ordered under section 30 to pay an amount for a month or part of a month in the case of a vehicle, any amount which he is ordered to pay under this section in the case of a vehicle licence for the vehicle is to be calculated as if no part of that month were in the relevant period.
[F7(6)Where—
(a)a person has been convicted of an offence under section 35A in relation to a vehicle licence or a trade licence, and
(b)a requirement to pay an amount with respect to that licence has been imposed on that person by virtue of [F8section 35A(1)(a)],
the order to pay an amount under this section shall have effect instead of that requirement and the amount to be paid under the order shall be reduced by any amount actually paid in pursuance of the requirement.]
[F9(7)In a case where a notice is sent as mentioned in section 19B(5)(f) the amount specified in subsection (2) is to be calculated on the basis of the rate described in section 4(1)(b) or 13(3A) (whichever is relevant).]
Textual Amendments
F1Words in s. 36 heading substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(b)(10)
F2Words in s. 36(1) substituted (1.5.1995 with effect as mentioned in Sch. 4 para. 32(4) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(3)(4)
F3S. 36(3)(a)(b) substituted for words (7.4.2005 with effect as mentioned in s. 7(15) of the amending Act) by Finance Act 2005 (c. 7), s. 7(6)
F4Words in s. 36(3)(b) substituted (24.7.2002 with application as mentioned in s. 18(4) of the amending Act) by Finance Act 2002 (c. 23), s. 18(2)
F5S. 36(4)(4A) substituted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) for s. 36(4) by 1998 c. 36, s. 19(3)(5)
F6S. 36(4A)(4B) substituted for s. 36(4A) (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(2), 22
F7S. 36(6) inserted (31.7.1998 with effect as mentioned in s. 19(5) of the amending Act) by 1998 c. 36, s. 19(4)(5)
F8Words in s. 36(6)(b) substituted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 19 paras. 17(3), 22
F9S. 36(7) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(8)(a)(10)