{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994.json",
  "id": "ukpga/1994/22",
  "title": "Vehicle Excise and Registration Act 1994",
  "short_title": "Vehicle Excise and Registration Act 1994",
  "long_title": "An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.",
  "citation": "1994 c. 22",
  "type": "ukpga",
  "year": "1994",
  "number": "22",
  "version": "current",
  "date": "1994-07-05",
  "revised": true,
  "valid_from": "2026-07-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 14,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Vehicle excise duty and licences",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/main-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Main provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Duty and licences.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/main-provisions"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Annual rates of duty.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/main-provisions"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Duration of licences.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/main-provisions"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Amount of duty.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/main-provisions"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Exempt vehicles.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/main-provisions"
    },
    {
      "path": "section/5A",
      "kind": "section",
      "number": "5A",
      "heading": "Additional power to exempt foreign vehicles",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-5A",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/main-provisions"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Collection etc. of duty.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/main-provisions"
    },
    {
      "path": "part/I/crossheading/vehicle-licences",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle licences",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Issue of vehicle licences.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/vehicle-licences"
    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "Supplement payable on vehicle ceasing to be appropriately covered",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-7A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/vehicle-licences"
    },
    {
      "path": "section/7B",
      "kind": "section",
      "number": "7B",
      "heading": "Section 7A supplements: further provisions",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-7B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/vehicle-licences"
    },
    {
      "path": "section/7C",
      "kind": "section",
      "number": "7C",
      "heading": "Recovery of section 7A supplements: Scotland",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-7C",
      "extent": "S",
      "status": null,
      "parent": "part/I/crossheading/vehicle-licences"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Vehicles removed into UK.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-8",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/vehicle-licences"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Temporary vehicle licences.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/vehicle-licences"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Transfer ... of vehicle licences.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/vehicle-licences"
    },
    {
      "path": "part/I/crossheading/trade-licences",
      "kind": "crossheading",
      "number": null,
      "heading": "Trade licences",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Issue of trade licences.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/trade-licences"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Use of vehicles by holders of trade licences.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-12",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/trade-licences"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Trade licences: duration and amount of duty.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/trade-licences"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Trade licences: supplementary.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/trade-licences"
    },
    {
      "path": "part/I/crossheading/additional-duty-rebates-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Additional duty, rebates etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Vehicles becoming chargeable to duty at higher rate.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/15A",
      "kind": "section",
      "number": "15A",
      "heading": "Exception for tractive units from charge at higher rate",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-15A",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Exceptions from charge at higher rate in case of tractive units.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Other exceptions from charge at higher rate.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Vehicles for export becoming liable to VAT.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-18",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Rebates",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/19A",
      "kind": "section",
      "number": "19A",
      "heading": "Payment for licences by cheque.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-19A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/19B",
      "kind": "section",
      "number": "19B",
      "heading": "Issue of licences before payment of duty.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-19B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/19C",
      "kind": "section",
      "number": "19C",
      "heading": "Fee for payment of duty by credit card",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-19C",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Combined road-rail transport of goods.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-20",
      "extent": "E+W+S+N.I.",
      "status": "prospective",
      "parent": "part/I/crossheading/additional-duty-rebates-etc"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Registration of vehicles",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Registration of vehicles.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/registration"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Registration regulations.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/registration"
    },
    {
      "path": "section/22ZA",
      "kind": "section",
      "number": "22ZA",
      "heading": "... Licences for vehicles for disabled persons: information",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-22ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/registration"
    },
    {
      "path": "section/22A",
      "kind": "section",
      "number": "22A",
      "heading": "Vehicle identity checks",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-22A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/registration"
    },
    {
      "path": "section/22B",
      "kind": "section",
      "number": "22B",
      "heading": "Registration of vehicles: certificates of conformity etc.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-22B",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/registration"
    },
    {
      "path": "part/II/crossheading/registration-marks",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration marks",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Registration marks.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-23",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/registration-marks"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Assignment of registration marks by motor dealers.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-24",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/registration-marks"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Charge on request for registration mark.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-25",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/registration-marks"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Retention of registration mark pending transfer.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/registration-marks"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Sale of rights to particular registration marks.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-27",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/registration-marks"
    },
    {
      "path": "part/II/crossheading/registration-plates",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration plates",
      "url": null,
      "extent": null,
      "status": "prospective",
      "parent": "part/II"
    },
    {
      "path": "section/27A",
      "kind": "section",
      "number": "27A",
      "heading": "Registration plates",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-27A",
      "extent": null,
      "status": "prospective",
      "parent": "part/II/crossheading/registration-plates"
    },
    {
      "path": "part/II/crossheading/marking",
      "kind": "crossheading",
      "number": null,
      "heading": "Marking",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Marking of engines and bodies.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-28",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/marking"
    },
    {
      "path": "part/II/crossheading/power-of-constables-etc-to-require-production-of-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Power of constables etc. to require production of documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/28A",
      "kind": "section",
      "number": "28A",
      "heading": "Power of constables etc. to require production of registration documents",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-28A",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/power-of-constables-etc-to-require-production-of-documents"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Offences",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/III/crossheading/offence-of-using-or-keeping-unlicensed-vehicle",
      "kind": "crossheading",
      "number": null,
      "heading": "Offence of using or keeping unlicensed vehicle",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Penalty for using or keeping unlicensed vehicle.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/offence-of-using-or-keeping-unlicensed-vehicle"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Additional liability for keeper of unlicensed vehicle.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/offence-of-using-or-keeping-unlicensed-vehicle"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Relevant period for purposes of section 30.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/offence-of-using-or-keeping-unlicensed-vehicle"
    },
    {
      "path": "part/III/crossheading/offence-of-being-registered-keeper-of-unlicensed-vehicle",
      "kind": "crossheading",
      "number": null,
      "heading": "Offence of being registered keeper of unlicensed vehicle",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/31A",
      "kind": "section",
      "number": "31A",
      "heading": "Offence by registered keeper where vehicle unlicensed",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-31A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/offence-of-being-registered-keeper-of-unlicensed-vehicle"
    },
    {
      "path": "section/31B",
      "kind": "section",
      "number": "31B",
      "heading": "Exceptions to section 31A",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-31B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/offence-of-being-registered-keeper-of-unlicensed-vehicle"
    },
    {
      "path": "section/31C",
      "kind": "section",
      "number": "31C",
      "heading": "Penalties for offences under section 31A",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-31C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/offence-of-being-registered-keeper-of-unlicensed-vehicle"
    },
    {
      "path": "part/III/crossheading/offences-under-sections-29-and-31a-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Offences under sections 29 and 31A: supplementary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Sections 29 to 31C: supplementary.",
      "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III/crossheading/offences-under-sections-29-and-31a-supplementary"
    },
    {
      "path": "section/32A",
      "kind": "section",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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