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Vehicles (Excise) Act 1971 (Repealed 1.9.1994) in Scotland

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Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt.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 Repealed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. 23Regulations with respect to the transfer and identification of vehicles.
  31. Miscellaneous
  32. 24Marking of engines and bodies.
  33. 25Review of Secretary of State’s decisions relating to motor traders, etc.
  34. 26Forgery and false information.
  35. 26ADishonoured cheques: additional liability in certain cases.
  36. 27Duty to give information.
  37. Legal proceedings etc.
  38. 28Institution and conduct of proceedings in England and Wales.
  39. 28AInstitution of proceedings in Northern Ireland.
  40. 29Institution and conduct of proceedings in Scotland.
  41. 30Limitation on the bringing of proceedings for recovery of underpayments and overpayments of duty.
  42. 31Admissibility of records as evidence.
  43. 32Evidence of admissions in certain proceedings.
  44. 33Burden of proof in certain proceedings.
  45. 34Fixing of amount payable under s. 9 on plea of guilty by absent accused.
  46. 35Application of fines, penalties and forfeitures.
  47. Supplementary
  48. 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  49. 37Regulations.
  50. 38Interpretation.
  51. 39Transitional provisions, savings, repeals and revocation.
  52. 40Section 40
  53. Schedule 1: Annual Rates of Duty on Certain Vehicles not Exceeding 450 kg. in Weight Unladen
  54. Part I
  55. 1Paragraph 1
  56. 4Paragraph 4
  57. IIPart II
  58. Schedule 2: Annual Rates of Duty on Hackney Carriages
  59. Part I
  60. 1Paragraph 1
  61. 2Paragraph 2
  62. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  63. 4Paragraph 4
  64. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  65. IIPart II
  66. Schedule 3: Annual Rates of Duty on Tractors, etc.
  67. Part I
  68. 1Paragraph 1
  69. 1AParagraph 1A
  70. 2Paragraph 2
  71. 3Paragraph 3
  72. 4Paragraph 4
  73. 5Paragraph 5
  74. 5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  75. 6Paragraph 6
  76. 7Paragraph 7
  77. 8Paragraph 8
  78. IIPart II
  79. Schedule [SCHEDULE 4]
  80. IPart I
  81. Part General Provisions
  82. Vehicles chargeable at the basic rate of duty
  83. 1Paragraph 1
  84. Rigid goods vehicles exceeding 7,500 kilograms plated gross weight
  85. 2Paragraph 2
  86. Rigid goods vehicles exceeding 12 tonnes plated gross weight
  87. 3Paragraph 3
  88. Tractor units exceeding 7,500 kilograms plated train weight
  89. 4Paragraph 4
  90. Special types of vehicles
  91. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  92. Farmers’ goods vehicles and showmen’s goods vehicles
  93. 6Paragraph 6
  94. Smaller goods vehicles
  95. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  96. Vehicles treated as having reduced plated weights
  97. 8Paragraph 8
  98. Plated and unladen weights
  99. 9Paragraph 9
  100. Goods vehicles used partly for private purposes
  101. 10Paragraph 10
  102. Exempted vehicles
  103. 11Paragraph 11
  104. 12, 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  105. 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
  106. 14Paragraph 14
  107. 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
  108. 14AParagraph 14A
  109. 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
  110. 14BParagraph 14B
  111. Interpretation
  112. 15Paragraph 15
  113. 16Paragraph 16
  114. II[Table A]
  115. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
  116. General Rates
  117. [Table A(1)]
  118. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
  119. Rates for Farmers’Goods Vehicles
  120. [Table A(2)]
  121. Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
  122. Rates for Showmens’Goods Vehicles
  123. [Table B]
  124. 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
  125. General Rates
  126. [Table B(1)]
  127. 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
  128. Rates for Farmers’Goods Vehicles
  129. [Table B(2)]
  130. 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
  131. Rates for Showmen’s Goods Vehicles
  132. [Table C]
  133. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
  134. General Rates
  135. [Table C(1)]
  136. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
  137. Rates for Farmers’ Goods Vehicles
  138. [Table C(2)]
  139. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
  140. Rates for Showmen’s Goods Vehicles
  141. [Table D]
  142. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
  143. General Rates
  144. [Table D(1)]
  145. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
  146. Rates for Farmers’ Goods Vehicles
  147. [Table D(2)]
  148. Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
  149. Rates for Showmen’s Goods Vehicles
  150. Schedule [SCHEDULE 4A ]: Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads
  151. 3Paragraph 3
  152. Schedule 5: Annual Rates of Duty on Vehicles not Falling Within Schedules 1 to 4 to this Act
  153. IPart I
  154. IIPart II
  155. Schedule 6: . . .
  156. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  157. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  158. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  159. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  160. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  161. Schedule 7: Transitional Provisions
  162. Part I: Modifications of this Act relating to the system of Vehicle Licensing and Registration etc.
  163. Excise duty on, and licensing of, mechanically propelled vehicles
  164. 1Paragraph 1
  165. 2Paragraph 2
  166. 3Paragraph 3
  167. 4Paragraph 4
  168. 5Paragraph 5
  169. Liability to pay duty and consequences of non-payment thereof
  170. 6Paragraph 6
  171. 7Paragraph 7
  172. 8Paragraph 8
  173. Issue, exhibition, exchange, surrender, etc. of licences
  174. 9Paragraph 9
  175. 10Paragraph 10
  176. 11Paragraph 11
  177. 12Paragraph 12
  178. 13Paragraph 13
  179. 14Paragraph 14
  180. 15Paragraph 15
  181. 16Paragraph 16
  182. 17Paragraph 17
  183. 17AParagraph 17A
  184. Registration and registration marks, etc.
  185. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  186. 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  187. 20Paragraph 20
  188. Miscellaneous
  189. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  190. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  191. 23Paragraph 23
  192. Supplementary
  193. 24Paragraph 24
  194. Part II: Other Transitional Provisions and Savings
  195. 1Paragraph 1
  196. 2Paragraph 2
  197. 3Paragraph 3
  198. 4Paragraph 4
  199. 5Paragraph 5
  200. 6Paragraph 6
  201. 7Paragraph 7
  202. 8Paragraph 8
  203. 9Paragraph 9
  204. 10Paragraph 10
  205. 11Paragraph 11
  206. 12Paragraph 12
  207. 13Paragraph 13
  208. Schedule 8: REPEALS AND REVOCATION
  209. IENACTMENTS REPEALED
  210. IIORDER REVOKED