OpenLegislation

Vehicle Excise and Registration Act 1994

1994 c. 22 · Enacted 5 July 1994 · Extends to United Kingdom

Not fully up to date. 14 changes made by later legislation have not yet been written into this text, which is revised to 15 July 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 7(1A)insertedRoad Safety Act 2006 s. 47(2)
s. 7(5)(za)insertedRoad Safety Act 2006 s. 47(3)
s. 22(1)(a)words substitutedRoad Safety Act 2006 s. 47(5)
s. 22(1)(aa)insertedRoad Safety Act 2006 s. 47(6)
s. 22(1)(d)words insertedRoad Safety Act 2006 s. 47(7)(a)
s. 22(1)(d)words substitutedRoad Safety Act 2006 s. 47(7)(b)
s. 22(1)(d)words substitutedRoad Safety Act 2006 s. 47(7)(c)
s. 22(1)(h)words substitutedRoad Safety Act 2006 s. 47(8)
s. 22(1AA)insertedRoad Safety Act 2006 s. 47(9)
s. 22(1BA)insertedRoad Safety Act 2006 s. 47(10)
s. 22A(6)words insertedRoad Safety Act 2006 s. 48(3)
s. 45(1)words insertedRoad Safety Act 2006 s. 47(12)
s. 45(2A)words insertedRoad Safety Act 2006 s. 47(13)(a)
s. 45(2A)words substitutedRoad Safety Act 2006 s. 47(13)(b)

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

[5th July 1994] C1

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 to the whole text

Modifications

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)

Commencement

I1

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

Contents

  1. Part I: Vehicle excise duty and licences
  2. Main provisions
  3. 1Duty and licences.
  4. 2Annual rates of duty.
  5. 3Duration of licences.
  6. 4Amount of duty.
  7. 5Exempt vehicles.
  8. 5AAdditional power to exempt foreign vehicles
  9. 6Collection etc. of duty.
  10. Vehicle licences
  11. 7Issue of vehicle licences.
  12. 7ASupplement payable on vehicle ceasing to be appropriately covered
  13. 7BSection 7A supplements: further provisions
  14. 7CRecovery of section 7A supplements: Scotland
  15. 8Vehicles removed into UK.
  16. 9Temporary vehicle licences.
  17. 10Transfer ... of vehicle licences. Repealed
  18. Trade licences
  19. 11Issue of trade licences.
  20. 12Use of vehicles by holders of trade licences.
  21. 13Trade licences: duration and amount of duty.
  22. 14Trade licences: supplementary.
  23. Additional duty, rebates etc.
  24. 15Vehicles becoming chargeable to duty at higher rate.
  25. 15AException for tractive units from charge at higher rate
  26. 16Exceptions from charge at higher rate in case of tractive units. Repealed
  27. 17Other exceptions from charge at higher rate.
  28. 18Vehicles for export becoming liable to VAT.
  29. 19Rebates
  30. 19APayment for licences by cheque.
  31. 19BIssue of licences before payment of duty.
  32. 19CFee for payment of duty by credit card
  33. 20Combined road-rail transport of goods. Not yet in force
  34. Part II: Registration of vehicles
  35. Registration
  36. 21Registration of vehicles.
  37. 22Registration regulations.
  38. 22ZA... Licences for vehicles for disabled persons: information
  39. 22AVehicle identity checks
  40. 22BRegistration of vehicles: certificates of conformity etc.
  41. Registration marks
  42. 23Registration marks.
  43. 24Assignment of registration marks by motor dealers.
  44. 25Charge on request for registration mark.
  45. 26Retention of registration mark pending transfer.
  46. 27Sale of rights to particular registration marks.
  47. Registration plates Not yet in force
  48. 27ARegistration plates Not yet in force
  49. Marking
  50. 28Marking of engines and bodies.
  51. Power of constables etc. to require production of documents
  52. 28APower of constables etc. to require production of registration documents
  53. Part III: Offences
  54. Offence of using or keeping unlicensed vehicle
  55. 29Penalty for using or keeping unlicensed vehicle.
  56. 30Additional liability for keeper of unlicensed vehicle.
  57. 31Relevant period for purposes of section 30.
  58. Offence of being registered keeper of unlicensed vehicle
  59. 31AOffence by registered keeper where vehicle unlicensed
  60. 31BExceptions to section 31A
  61. 31CPenalties for offences under section 31A
  62. Offences under sections 29 and 31A: supplementary
  63. 32Sections 29 to 31C: supplementary.
  64. 32AImmobilisation, removal and disposal of vehicles.
  65. Other offences relating to licences
  66. 33Not exhibiting licence. Repealed
  67. 33ANot exhibiting licence: period of grace Repealed
  68. 34Trade licences: penalties.
  69. 35Failure to return licence. Repealed
  70. 35AFailed payments.
  71. 36Failed payments: additional liability.
  72. Offence of not paying duty chargeable at higher rate
  73. 37Penalty for not paying duty chargeable at higher rate.
  74. 38Additional liability for keeper of vehicle chargeable at higher rate.
  75. 39Relevant higher rate of duty for purposes of section 38.
  76. 40Relevant period for purposes of section 38.
  77. 41Sections 37 to 40: supplementary.
  78. Offences relating to registration marks
  79. 42Not fixing registration mark.
  80. 43Obscured registration mark.
  81. Other offences
  82. 43AFailure to have nil licence for exempt vehicle.
  83. 43BVehicle identity checks: impersonation of authorised examiners
  84. Offence in respect of incorrectly registered vehicles
  85. 43COffence of using an incorrectly registered vehicle
  86. 44Forgery and fraud.
  87. 45False or misleading declarations and information.
  88. 46Duty to give information.
  89. 46ADuty to give information: offences under regulations.
  90. Part IV: Legal proceedings
  91. Institution and conduct of proceedings
  92. 47Proceedings in England and Wales or Northern Ireland.
  93. 48Proceedings in Scotland.
  94. 49Authorised persons.
  95. 50Time-limit for recovery of underpayments and overpayments.
  96. Evidence
  97. 51Admissions.
  98. 51AAdmissions: offences under regulations.
  99. 52Records.
  100. 53Burden of proof.
  101. 54Single witness sufficient in certain Scottish proceedings.
  102. 55Guilty plea by absent accused.
  103. Penalties etc.
  104. 56Penalties and fines.
  105. Part V: Supplementary
  106. Regulations and orders
  107. 57Regulations.
  108. 58Fees prescribed by regulations.
  109. 59Regulations: offences.
  110. 60Orders.
  111. Interpretation
  112. 60AMeaning of “revenue weight”.
  113. 61Vehicle weights.
  114. 61ACertificates etc. as to vehicle weight.
  115. 61BCertificates as to reduced pollution. Repealed
  116. 62Other definitions.
  117. Other supplementary provisions
  118. 63Consequential amendments.
  119. 64Transitionals etc.
  120. 65Repeals and revocations.
  121. 66Commencement.
  122. 67Extent.
  123. 68Short title.
  124. Schedule 1: Annual rates of duty
  125. Part I: General
  126. 1Paragraph 1
  127. 1ZAParagraph 1ZA
  128. Part IA: Light passenger vehicles registered before 1 April 2017: graduated rates of duty
  129. Vehicles to which this Part applies
  130. 1AParagraph 1A
  131. Graduated rates of duty
  132. 1BParagraph 1B
  133. ...
  134. 1CParagraph 1C Repealed
  135. The standard rate
  136. 1DParagraph 1D Repealed
  137. The premium rate
  138. 1EParagraph 1E Repealed
  139. Meaning of “prescribed”
  140. 1FParagraph 1F Repealed
  141. Meaning of “EC certificate of conformity” and “UK approval certificate”
  142. 1GParagraph 1G
  143. Part 1AA: Light Passenger Vehicles Registered On or After 1 April 2017
  144. Vehicles to which this Part applies etc
  145. 1GAParagraph 1GA
  146. ...
  147. 1GBParagraph 1GB Repealed
  148. Graduated rates of duty payable on first vehicle licence
  149. 1GCParagraph 1GC
  150. Rates of duty payable on any other vehicle licence for vehicle
  151. 1GDParagraph 1GD
  152. Higher rates of duty: vehicles with a price exceeding £40,000
  153. 1GEParagraph 1GE
  154. Calculating the price of a vehicle
  155. 1GFParagraph 1GF
  156. Meaning of “taxi capable of zero emissions”
  157. 1GGParagraph 1GG
  158. Part IB: Light goods vehicles
  159. Vehicles to which this Part applies
  160. 1HParagraph 1H
  161. Annual rate of duty
  162. 1JParagraph 1J
  163. 1KParagraph 1K
  164. 1LParagraph 1L
  165. 1MParagraph 1M
  166. 1NParagraph 1N
  167. Part II: Motorcycles
  168. 2Paragraph 2
  169. Part III: Buses
  170. 3Paragraph 3
  171. Part IV: SPECIAL VEHICLES
  172. 4Paragraph 4
  173. Part IVA
  174. 4AParagraph 4A
  175. 4BParagraph 4B
  176. 4CParagraph 4C
  177. 4DParagraph 4D
  178. 4EParagraph 4E
  179. 4EEParagraph 4EE
  180. 4FParagraph 4F
  181. 4GParagraph 4G
  182. 4HParagraph 4H
  183. Part V: Recovery vehicles
  184. 5Paragraph 5
  185. Part VI: Vehicles used for exceptional loads
  186. 6Paragraph 6
  187. Part VII: Haulage vehicles
  188. 7Paragraph 7
  189. Part VIII: Goods vehicles
  190. Basic rate
  191. 8Paragraph 8 Repealed
  192. Rigid goods vehicles exceeding 3,500 kgs revenue weight
  193. 9Paragraph 9
  194. 9AParagraph 9A Repealed
  195. 9BParagraph 9B Repealed
  196. 10Paragraph 10
  197. Tractive units exceeding 7,500 kilograms train weight
  198. 11Paragraph 11
  199. 11AParagraph 11A Repealed
  200. 11BParagraph 11B Repealed
  201. 11CParagraph 11C
  202. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  203. 11DParagraph 11D Repealed
  204. Farmers’ goods vehicles and showmen’s goods vehicles
  205. 12Paragraph 12 Repealed
  206. Vehicles with reduced plated weights
  207. 13Paragraph 13
  208. Vehicles for conveying machines
  209. 14Paragraph 14
  210. Goods vehicles used partly for private purposes
  211. 15Paragraph 15 Repealed
  212. Exceptions
  213. 16Paragraph 16
  214. Meaning of “trailer”
  215. 17Paragraph 17
  216. Meaning of “island goods vehicle”
  217. 18Paragraph 18
  218. Other expressions
  219. 19Paragraph 19
  220. Schedule 2: Exempt vehicles
  221. Electrically propelled vehicles
  222. 1Paragraph 1 Repealed
  223. Old vehicles
  224. 1AParagraph 1A
  225. Trams
  226. 2Paragraph 2
  227. Electrically assisted pedal cycles
  228. 2AParagraph 2A
  229. Vehicles not for carriage
  230. 3Paragraph 3
  231. Police vehicles
  232. 3AParagraph 3A
  233. Fire engines etc.
  234. 4Paragraph 4
  235. 5Paragraph 5
  236. Ambulances, medical courier vehicles and health service vehicles
  237. 6Paragraph 6
  238. 6AParagraph 6A
  239. 7Paragraph 7
  240. 8Paragraph 8
  241. 9Paragraph 9
  242. Mine rescue vehicles etc.
  243. 10Paragraph 10
  244. Lifeboat vehicles
  245. 11Paragraph 11
  246. Road construction and maintenance vehicles
  247. 12Paragraph 12 Repealed
  248. 13Paragraph 13
  249. 14Paragraph 14
  250. 15Paragraph 15 Repealed
  251. 16Paragraph 16 Repealed
  252. 17Paragraph 17 Repealed
  253. Vehicles for disabled people
  254. 18Paragraph 18
  255. 19Paragraph 19
  256. 20Paragraph 20
  257. Vehicles used between different parts of land
  258. 20AParagraph 20A
  259. Tractors
  260. 20BParagraph 20B
  261. Light agricultural vehicles
  262. 20CParagraph 20C
  263. Agricultural engines
  264. 20DParagraph 20D
  265. Mowing machines
  266. 20EParagraph 20E
  267. Steam powered vehicles
  268. 20FParagraph 20F
  269. Electrically propelled vehicles etc
  270. 20GParagraph 20G
  271. Snow ploughs
  272. 20HParagraph 20H
  273. Gritters
  274. 20JParagraph 20J
  275. Vehicles used for short journeys between different parts of person’s land
  276. 21Paragraph 21 Repealed
  277. Vehicle testing etc.
  278. 22Paragraph 22
  279. Vehicles for export
  280. 23Paragraph 23
  281. Vehicles imported by members of foreign armed forces etc.
  282. 24Paragraph 24
  283. ...
  284. 25Paragraph 25 Repealed
  285. Schedule 2A: Immobilisation, removal and disposal of vehicles
  286. Immobilisation
  287. 1Paragraph 1
  288. Offences connected with immobilisation
  289. 2Paragraph 2
  290. Removal and disposal of vehicles
  291. 3Paragraph 3
  292. Offences as to securing possession of vehicles
  293. 4Paragraph 4
  294. Payment of sum where licence not produced
  295. 5Paragraph 5
  296. Offences relating to vouchers
  297. 6Paragraph 6
  298. Vouchers: general
  299. 7Paragraph 7
  300. Disputes
  301. 8Paragraph 8
  302. Authorised persons
  303. 9Paragraph 9
  304. Application of provisions
  305. 10Paragraph 10
  306. Interpretation
  307. 11Paragraph 11
  308. 12Paragraph 12
  309. 13Paragraph 13
  310. Schedule 3: Consequential amendments
  311. The Scrap Metal Dealers Act 1964 (c. 69)
  312. 1Paragraph 1
  313. The Finance Act 1966 (c. 18)
  314. 2Paragraph 2
  315. The Wireless Telegraphy Act 1967 (c. 72)
  316. 3Paragraph 3 Repealed
  317. The Port of London Act 1968 (c. xxxii)
  318. 4Paragraph 4
  319. The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)
  320. 5Paragraph 5
  321. The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))
  322. 6Paragraph 6
  323. The Control of Pollution Act 1974 (c. 40)
  324. 7Paragraph 7
  325. The International Road Haulage Permits Act 1975 (c. 46)
  326. 8Paragraph 8
  327. The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)
  328. 9Paragraph 9
  329. The National Health Service Act 1977 (c. 49)
  330. 10Paragraph 10 Repealed
  331. The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))
  332. 11Paragraph 11
  333. The Refuse Disposal (Amenity) Act 1978 (c. 3)
  334. 12Paragraph 12
  335. The National Health Service (Scotland) Act 1978 (c. 29)
  336. 13Paragraph 13
  337. The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))
  338. 14Paragraph 14
  339. The Customs and Excise Management Act 1979 (c. 2)
  340. 15Paragraph 15
  341. The Hydrocarbon Oil Duties Act 1979 (c. 5)
  342. 16Paragraph 16
  343. The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))
  344. 17Paragraph 17
  345. The Road Traffic Regulation Act 1984 (c. 27)
  346. 18Paragraph 18
  347. The Police and Criminal Evidence Act 1984 (c. 60)
  348. 19Paragraph 19
  349. The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)
  350. 20Paragraph 20
  351. The Finance Act 1986 (c. 41)
  352. 21Paragraph 21 Repealed
  353. The Income and Corporation Taxes Act 1988 (c. 1)
  354. 22Paragraph 22 Repealed
  355. The Dartford-Thurrock Crossing Act 1988 (c. 20)
  356. 23Paragraph 23
  357. The Road Traffic Act 1988 (c. 52)
  358. 24Paragraph 24
  359. The Road Traffic Offenders Act 1988 (c. 53)
  360. 25Paragraph 25
  361. The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))
  362. 26Paragraph 26
  363. The Environmental Protection Act 1990 (c. 43)
  364. 27Paragraph 27
  365. The New Roads and Street Works Act 1991 (c. 22)
  366. 28Paragraph 28
  367. The Road Traffic Act 1991 (c. 40)
  368. 29Paragraph 29
  369. The Criminal Justice Act 1991 (c. 53)
  370. 30Paragraph 30
  371. The Severn Bridges Act 1992 (c. 3)
  372. 31Paragraph 31
  373. The Finance Act 1994 (c. 9)
  374. 32Paragraph 32
  375. Schedule 4: Transitionals etc
  376. General transitionals and savings
  377. 1Paragraph 1
  378. 2Paragraph 2
  379. 3Paragraph 3
  380. 4Paragraph 4
  381. 5Paragraph 5
  382. Preservation of old transitionals and savings
  383. 6Paragraph 6
  384. Exemption for disabled passengers
  385. 7Paragraph 7
  386. Trade licences
  387. 8Paragraph 8
  388. Combined road-rail transport of goods
  389. 9Paragraph 9
  390. Regulations about registration and licensing
  391. 10Paragraph 10
  392. Assignment of registration marks
  393. 11Paragraph 11
  394. Schedule 5: Repeals and revocations
  395. IRepeals
  396. IIRevocations
  397. Schedule TABLE OF DERIVATIONS