Value Added Tax Act 1994 section 77

Vehicle Excise and Registration Act 1994

Section 77 modifies the vehicle excise duty rules for vehicles brought into the UK, so that vehicles acquired from an EU member state are treated in the same way as vehicles removed into the UK for registration and duty purposes.

• This paragraph amends section 8 of the Vehicle Excise and Registration Act 1994, which deals with vehicles removed into the UK.
• The modification extends the existing rules so that they also cover the acquisition of a vehicle from an EU member state, not just the physical removal of a vehicle into the UK.
• Any VAT charged on the acquisition of a vehicle from a member state is recognised alongside VAT charged on importation when calculating vehicle excise duty matters.
• The effect is to ensure consistent treatment for vehicle registration and excise purposes, whether a vehicle enters the UK by importation or through an intra-EU acquisition.