# The Vehicle Excise Duty (Reduced Pollution) Regulations 1998, Note: Explanatory note


(This note is not part of the Regulations)
The Vehicle Excise and Registration Act 1994 was amended by the Finance Act 1998 (section 16 and Schedule 2) so as to provide for reduced rates of vehicle excise duty to be applicable to certain buses, haulage vehicles and heavy goods vehicles when adapted so as to reduce pollution. These Regulations prescribe “the reduced pollution requirements” which are the requirements that must be satisfied in order that these reduced rates may apply to a vehicle and provide for the issue of reduced pollution certificates where the requirements are found to be satisfied.
Regulation 3 provides for an application for a reduced pollution certificate to be made to the Secretary of State, who is to fix a time and place for the examination of the vehicle and to notify the applicant but may later change the time and place. In accordance with regulation 4 the examination must be carried out by an authorised examiner who, in specified circumstances including failure by the applicant to provide the information listed in Schedule 1, may decline to examine the vehicle.
Regulation 5 prescribes the reduced pollution requirements that must be satisfied before a certificate can be issued. Regulation 6 provides for the determination of applications, regulation 7 and Schedule 2 prescribe what a certificate is to contain and regulation 8 provides for the existence or non-existence of a certificate to be conclusive as to whether or not the reduced pollution requirements are satisfied. Regulation 9 requires a reduced pollution certificate to be produced where a licence is taken out for a vehicle on the basis that it satisfies the reduced pollution requirements.
Regulations 10 and 11 provide for the re-examination of a certified vehicle and for the issue of a rectification certificate where a vehicle is found no longer to satisfy the requirements and regulation 12 provides for the revocation, surrender and cancellation of certificates. Appeals against the refusal or revocation of a certificate are provided for in regulation 13. The fees for examinations are prescribed by regulation 14.
Copies of the Directives referred to in regulation 5 and of the Official Journal containing the Commission’s proposal for a Directive amending Directive 88/77/EC can be obtained from the Stationery Office.

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Source: https://www.legislation.gov.uk/uksi/1998/3094/note (the official version)
Page: https://openlegislation.uk/vehicle-excise-duty-reduced-pollution-regulations-1998/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.