{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-4/paragraph-8.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "schedule/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) On and after such day as the Secretary of State may by order appoint this Act shall have effect as if for section 13 there were substituted—\n“ Trade licences: duration and amount of duty.\n13 (1) A trade licence may be taken out—\n(a) for a period of twelve months, or\n(b) for a period of six months.\n(2) A trade licence taken out by a person who is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in section 11(1)(b)) may be taken out only for a period of six months.\n(3) The Secretary of State may require that a trade licence taken out by a motor trader or vehicle tester who does not hold an existing trade licence may be taken out only for a period of six months.\n(4) The rate of duty applicable to a trade licence taken out for a period of twelve months (“the applicable annual rate”) is—\n(a) the annual rate currently applicable to a vehicle under sub-paragraph (1)(d) of paragraph 2 of Schedule 1 if the licence is to be used only for vehicles to which that paragraph applies, and\n(b) otherwise, the basic goods vehicle rate currently applicable.\n(4A) Where a trade licence is taken out for a period of 12 months and the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, the rate of duty is 105% of the applicable annual rate.\n(5) The rate of duty applicable to a trade licence taken out for a period of 6 months is—\n(a) 55% of the applicable annual rate for a corresponding trade licence taken out for 12 months, or\n(b) if the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.\n(6) In determining a rate of duty under subsection (4A) or (5) any fraction of five pence—\n(a) if it exceeds two and a half pence, shall be treated as five pence, and\n(b) otherwise, shall be disregarded.\n(7) In this section “the basic goods vehicle rate” means the annual rate applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, to a rigid goods vehicle which—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.”\n(2) An order under sub-paragraph (1) may appoint different days for different cases.\n(3) A licence in force when such an order substitutes for section 13 the provisions set out in sub-paragraph (1) is not affected by that substitution.\n(4) In cases in which the provisions set out in sub-paragraph (1) have effect, sections 35A(8) and 36(7) are to be read as referring to section 13(4A) instead of section 13(3A).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 8(1) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(a)(10)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 13(4)(a) as set out in Sch. 4 para. 8 substituted (24.7.2002 with application as mentioned in s. 18(3) of the amending Act) by virtue of Finance Act 2002 (c. 23), s. 18(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 13(4)(b) as set out in Sch. 4 para. 8(1) substituted (7.4.2005 with effect as mentioned in s. 7(14) of the amending Act) by Finance Act 2005 (c. 7), s. 7(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4 para. 8(1) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(b)(10)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4 para. 8(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(c)(10)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 4 para. 8(1) substituted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(4)(d)(10)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 13(7) as set out in Sch. 4 para. 8(1) inserted (7.4.2005 with effect as mentioned in s. 7(14)(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(5)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 4 para. 8(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 4 para. 8(4) inserted (1.10.2014) by Finance Act 2014 (c. 26), s. 89(9)(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/4/paragraph/8",
    "retrieved_at": "2026-10-29T09:34:01.789117+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}