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Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

1971 c. 10 · Enacted 16 March 1971 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 September 1994.

Annotations to the whole text

Textual amendments

F1

Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

Contents

  1. Excise duty on, and licensing of, mechanically propelled vehicles
  2. 1Charge of duty.
  3. 2Commencement and duration of licences, and rate of duty.
  4. 3Collection of duty, etc.
  5. Exemptions from duty
  6. 4Exemptions from duty of certain descriptions of vehicle.
  7. 5Exemptions from duty in connection with vehicle testing, etc.
  8. 6Exemptions from duty in respect of vehicles acquired by overseas residents.
  9. 7Miscellaneous exemptions from duty.
  10. Liability to pay duty and consequences of non-payment thereof
  11. 8Using and keeping vehicles without a licence.
  12. 9Additional liability for keeping unlicensed vehicle.
  13. 10Continuous liability for duty.
  14. 11Provisions supplementary to s. 10.
  15. Issue, exhibition, exchange, surrender, etc. of licences
  16. 12Issue and exhibition of licences.
  17. 13Temporary licences.
  18. 14Issue, etc. of temporary licences by motor dealers.
  19. 15Provisions supplementary to s. 14.
  20. 16Trade licences.
  21. 17Surrender of licences.
  22. 18Alteration of vehicle or of its use.
  23. 18AAdditional liability in relation to alteration of vehicle or its use.
  24. Rebate of duty
  25. 18BCombined transport of goods.
  26. Registration and registration marks, etc.
  27. 19Registration and registration marks.
  28. 20Issue etc. of vehicle registration marks by motor dealers.
  29. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  30. 22Failure to fix, and obscuration of, marks and signs.
  31. 23Regulations with respect to the transfer and identification of vehicles.
  32. Miscellaneous
  33. 24Marking of engines and bodies.
  34. 25Review of Secretary of State’s decisions relating to motor traders, etc.
  35. 26Forgery and false information.
  36. 26ADishonoured cheques: additional liability in certain cases.
  37. 27Duty to give information.
  38. Legal proceedings etc.
  39. 28Institution and conduct of proceedings in England and Wales.
  40. 28AInstitution of proceedings in Northern Ireland.
  41. 29Institution and conduct of proceedings in Scotland.
  42. 30Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.
  43. 31Admissibility of records as evidence.
  44. 32Evidence of admissions in certain proceedings.
  45. 33Burden of proof in certain proceedings.
  46. 34Fixing of amount payable under s. 9 on plea of guilty by absent accused.
  47. 35Application of fines, penalties and forfeitures.
  48. Supplementary
  49. 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  50. 37Regulations.
  51. 38Interpretation.
  52. 39Transitional provisions, savings, repeals and revocation.
  53. 40Section 40
  54. Schedule 1: Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen
  55. Part I
  56. 1Paragraph 1
  57. 4Paragraph 4
  58. IIPart II
  59. Schedule 2: Annual Rates of Duty on Hackney Carriages
  60. Part I
  61. 1Paragraph 1
  62. 2Paragraph 2
  63. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  64. 4Paragraph 4
  65. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  66. IIPart II
  67. Schedule 3: Annual Rates of Duty on Tractors, etc.
  68. Part I
  69. 1Paragraph 1
  70. 1AParagraph 1A
  71. 2Paragraph 2
  72. 3Paragraph 3
  73. 4Paragraph 4
  74. 5Paragraph 5
  75. 5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  76. 6Paragraph 6
  77. 7Paragraph 7
  78. 8Paragraph 8
  79. IIPart II
  80. Schedule [SCHEDULE 4]
  81. IPart I
  82. Part General Provisions
  83. Vehicles chargeable at the basic rate of duty
  84. 1Paragraph 1
  85. Rigid goods vehicles exceeding 7,500 kilograms plated gross weight
  86. 2Paragraph 2
  87. Rigid goods vehicles exceeding 12 tonnes plated gross weight
  88. 3Paragraph 3
  89. Tractor units exceeding 7,500 kilograms plated train weight
  90. 4Paragraph 4
  91. Special types of vehicles
  92. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  93. Farmers’ goods vehicles and showmen’s goods vehicles
  94. 6Paragraph 6
  95. Smaller goods vehicles
  96. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  97. Vehicles treated as having reduced plated weights
  98. 8Paragraph 8
  99. Plated and unladen weights
  100. 9Paragraph 9
  101. Goods vehicles used partly for private purposes
  102. 10Paragraph 10
  103. Exempted vehicles
  104. 11Paragraph 11
  105. 12, 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  106. Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
  107. 14Paragraph 14
  108. Tractor units having two axles used with semi-trailers having two axles when duty paid by reference to use with semi-trailers having not less than three axles
  109. 14AParagraph 14A
  110. Tractor units having three or more axles used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
  111. 14BParagraph 14B
  112. Interpretation
  113. 15Paragraph 15
  114. 16Paragraph 16
  115. II[Table A]
  116. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
  117. General Rates
  118. [Table A(1)]
  119. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
  120. Rates for Farmers’Goods Vehicles
  121. [Table A(2)]
  122. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
  123. Rates for Showmens’Goods Vehicles
  124. [Table B]
  125. Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
  126. General Rates
  127. [Table B(1)]
  128. Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
  129. Rates for Farmers’Goods Vehicles
  130. [Table B(2)]
  131. Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
  132. Rates for Showmen’s Goods Vehicles
  133. [Table C]
  134. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
  135. General Rates
  136. [Table C(1)]
  137. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
  138. Rates for Farmers’ Goods Vehicles
  139. [Table C(2)]
  140. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
  141. Rates for Showmen’s Goods Vehicles
  142. [Table D]
  143. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
  144. General Rates
  145. [Table D(1)]
  146. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
  147. Rates for Farmers’ Goods Vehicles
  148. [Table D(2)]
  149. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
  150. Rates for Showmen’s Goods Vehicles
  151. Schedule [SCHEDULE 4A ]: Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads
  152. 3Paragraph 3
  153. Schedule 5: Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act
  154. IPart I
  155. IIPart II
  156. Schedule 6: . . .
  157. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  158. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  159. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  160. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  161. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  162. Schedule 7: Transitional Provisions
  163. Part I: Modifications of this Act relating to the system of Vehicle Licensing and Registration etc.
  164. Excise duty on, and licensing of, mechanically propelled vehicles
  165. 1Paragraph 1
  166. 2Paragraph 2
  167. 3Paragraph 3
  168. 4Paragraph 4
  169. 5Paragraph 5
  170. Liability to pay duty and consequences of non-payment thereof
  171. 6Paragraph 6
  172. 7Paragraph 7
  173. 8Paragraph 8
  174. Issue, exhibition, exchange, surrender, etc. of licences
  175. 9Paragraph 9
  176. 10Paragraph 10
  177. 11Paragraph 11
  178. 12Paragraph 12
  179. 13Paragraph 13
  180. 14Paragraph 14
  181. 15Paragraph 15
  182. 16Paragraph 16
  183. 17Paragraph 17
  184. 17AParagraph 17A
  185. Registration and registration marks, etc.
  186. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  187. 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  188. 20Paragraph 20
  189. Miscellaneous
  190. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  191. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  192. 23Paragraph 23
  193. Supplementary
  194. 24Paragraph 24
  195. Part II: Other Transitional Provisions and Savings
  196. 1Paragraph 1
  197. 2Paragraph 2
  198. 3Paragraph 3
  199. 4Paragraph 4
  200. 5Paragraph 5
  201. 6Paragraph 6
  202. 7Paragraph 7
  203. 8Paragraph 8
  204. 9Paragraph 9
  205. 10Paragraph 10
  206. 11Paragraph 11
  207. 12Paragraph 12
  208. 13Paragraph 13
  209. Schedule 8: REPEALS AND REVOCATION
  210. IENACTMENTS REPEALED
  211. IIORDER REVOKED