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Vehicle Excise and Registration Act 1994 in Wales

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. 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)
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. 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)

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 Repealed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 Repealed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