Explanatory note

These Regulations further amend the Road Vehicles (Registration and Licensing) Regulations (Northern Ireland) 1973 (“the primary Regulations”).

The amendments are mostly consequential to amendments made to the Vehicles (Excise) Act (Northern Ireland) 1972 (“the 1972 Act”) by the Finance Act 1990 (c. 29) (“the 1990 Act”).

The 1990 Act provides that pedestrian controlled vehicles other than mowing machines are exempt from vehicles excise duty. These Regulations amend the primary Regulations so that such vehicles neither have to be registered nor licensed.

The 1990 Act also provides that “veterinary ambulances” are exempt from duty. These Regulations amend regulation 26 of the primary Regulations so that it applies to such vehicles. This has the effect of requiring the vehicles to be registered but not to be licensed.

Regulation 27 of the primary Regulations is also amended to correct an error. Regulation 27 requires the vehicles to which it applies to be registered and to be issued with “NIL” licences (indicating that no duty is payable). Before these Regulations came into force regulation 27 applied to vehicles exempt by virtue of section 7(1) of the 1972 Act (vehicles used in passing on public roads from land in the keeper’s occupation to other land in his occupation). However regulation 26 was also applied to vehicles exempt under section 7(1). Regulation 26 exempts vehicles from licensing. These Regulations remove the vehicles exempt by virtue of section 7(1) from the scope of regulation 27. Other drafting amendments are made to regulation 27.