Section 1 Charge of duty.

United Kingdom

(1)

Subject to the provisions of this Act, a duty of excise shall be charged in respect of every mechanically propelled vehicle used or kept on any public road in F1the United Kingdom and shall be paid upon a licence to be taken out by the person keeping the vehicle.

(2)

The duty chargeable under this section in respect of a vehicle of any description shall be chargeable by reference to the annual rate applicable in accordance with the provisions of that one of F2Schedules 1 to 5 to this Act which relates to vehicles of that description.

(3)

For the purposes of the said duty, in so far as chargeable in respect of the keeping of a vehicle on a road, a vehicle shall F3be chargeable—

(a)

where one or more vehicle licences have been issued under this Act for the use of the vehicle, by reference to the rate currently applicable to a vehicle of the same description as that of the vehicle on the occasion of the issue of that licence (or the last of those licences), and

(b)

otherwise, by reference to whichever of the rates specified in Schedule 5 to this Act is applicable to a vehicle constructed at the same time as the vehicle.

F4(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in s. 1(1) substituted (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), s. 10(1), Sch. 3, Pt. I, para. 2; S.I. 1991/2021, art. 2
F2: Words substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(7)(9), Sch. 2 Pt. II para. 2
F3: S. 1(3)(a)(b) and the preceding words “be chargeable” substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 1(2)
F4: S. 1(4) repealed (3.5.1994) by 1994 c. 9, ss. 5, 258, Sch. 2 para. 1(3), Sch. 26 Pt. I(3)

Notes on the whole Act

Textual amendments

F1: Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))