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Vehicle Excise and Registration Act 1994

▸ Part I – Vehicle excise duty and licences
  • ▸ Main provisions
    • Section 1 – Duty and licences
    • Section 2 – Annual rates of duty
    • Section 3 – Duration of licences
    • Section 4 – Amount of duty
    • Section 5 – Exempt vehicles
    • Section 5A – Additional power to exempt foreign vehicles
    • Section 6 – Collection etc. of duty
  • ▸ Vehicle licences
    • Section 7 – Issue of vehicle licences
    • Section 7A – Supplement payable on vehicle ceasing to be appropriately covered
    • Section 7B – Section 7A supplements: further provisions
    • Section 7C – Recovery of section 7A supplements: Scotland
    • Section 8 – Vehicles removed into UK
    • Section 9 – Temporary vehicle licences
    • Section 10 – Transfer ... of vehicle licences
  • ▸ Trade licences
    • Section 11 – Issue of trade licences
    • Section 12 – Use of vehicles by holders of trade licences
    • Section 13 – Trade licences: duration and amount of duty
    • Section 14 – Trade licences: supplementary
  • ▸ Additional duty, rebates etc
    • Section 15 – Vehicles becoming chargeable to duty at higher rate
    • Section 15A – Exception for tractive units from charge at higher rate
    • Section 16 – Exceptions from charge at higher rate in case of tractive units
    • Section 17 – Other exceptions from charge at higher rate
    • Section 18 – Vehicles for export becoming liable to VAT
    • Section 19 – Rebates
    • Section 19A – Payment for licences by cheque
    • Section 19B – Issue of licences before payment of duty
    • Section 19C – Fee for payment of duty by credit card
    • Section 20 – Combined road-rail transport of goods
▸ Part II – Registration of vehicles
  • ▸ Registration
    • Section 21 – Registration of vehicles
    • Section 22 – Registration regulations
    • Section 22ZA – ... Licences for vehicles for disabled persons: information
    • Section 22A – Vehicle identity checks
    • Section 22B – Registration of vehicles: certificates of conformity etc
  • ▸ Registration marks
    • Section 23 – Registration marks
    • Section 24 – Assignment of registration marks by motor dealer
    • Section 25 – Charge on request for registration mark
    • Section 26 – Retention of registration mark pending transfer
    • Section 27 – Sale of rights to particular registration marks
  • ▸ Registration plates
    • Section 27A – Registration plates
  • ▸ Marking
    • Section 28 – Marking of engines and bodies
  • ▸ Power of constables etc. to require production of documents
    • Section 28A – Power of constables etc. to require production of registration documents
▸ Part III – Offences
  • ▸ Offence of using or keeping unlicensed vehicle
    • Section 29 – Penalty for using or keeping unlicensed vehicle
    • Section 30 – Additional liability for keeper of unlicensed vehicle
    • Section 31 – Relevant period for purposes of section 30
  • ▸ Offence of being registered keeper of unlicensed vehicle
    • Section 31A – Offence by registered keeper where vehicle unlicensed
    • Section 31B – Exceptions to section 31A
    • Section 31C – Penalties for offences under section 31A
  • ▸ Offences under sections 29 and 31A: supplementary
    • Section 32 – Sections 29 to 31C: supplementary
    • Section 32A – Immobilisation, removal and disposal of vehicles
  • ▸ Other offences relating to licences
    • Section 33 – Not exhibiting licence
    • Section 33A – Not exhibiting licence: period of grace
    • Section 34 – Trade licences: penalties
    • Section 35 – Failure to return licence
    • Section 35A – Failed payments
    • Section 36 – Failed payments: additional liability
  • ▸ Offence of not paying duty chargeable at higher rate
    • Section 37 – Penalty for not paying duty chargeable at higher rate
    • Section 38 – Additional liability for keeper of vehicle chargeable at higher rate
    • Section 39 – Relevant higher rate of duty for purposes of section 38
    • Section 40 – Relevant period for purposes of section 38
    • Section 41 – Sections 37 to 40: supplementary
  • ▸ Offences relating to registration marks
    • Section 42 – Not fixing registration mark
    • Section 43 – Obscured registration mark
  • ▸ Other offences
    • Section 43A – Failure to have nil licence for exempt vehicle
    • Section 43B – Vehicle identity checks: impersonation of authorised examiners
  • ▸ Offence in respect of incorrectly registered vehicles
    • Section 43C – Offence of using an incorrectly registered vehicle
    • Section 44 – Forgery and fraud
    • Section 45 – False or misleading declarations and information
    • Section 46 – Duty to give information
    • Section 46A – Duty to give information: offences under regulations
▸ Part IV – Legal proceedings
  • ▸ Institution and conduct of proceedings
    • Section 47 – Proceedings in England and Wales or Northern Ireland
    • Section 48 – Proceedings in Scotland
    • Section 49 – Authorised persons
    • Section 50 – Time-limit for recovery of underpayments and overpayments
  • ▸ Evidence
    • Section 51 – Admissions
    • Section 51A – Admissions: offences under regulations
    • Section 52 – Records
    • Section 53 – Burden of proof
    • Section 54 – Single witness sufficient in certain Scottish proceedings
    • Section 55 – Guilty plea by absent accused
  • ▸ Penalties etc.
    • Section 56 – Penalties and fines
▸ Part V – Supplementary
  • ▸ Regulations and orders
    • Section 57 – Regulations
    • Section 58 – Fees prescribed by regulations
    • Section 59 – Regulations: offences
    • Section 60 – Orders
  • ▸ Interpretation
    • Section 60A – Meaning of “revenue weight”
    • Section 61 – Vehicle weights
    • Section 61A – Certificates etc. as to vehicle weight
    • Section 61B – Certificates as to reduced pollution
    • Section 62 – Other definitions
  • ▸ Other supplementary provisions
    • Section 63 – Consequential amendments
    • Section 64 – Transitionals etc
    • Section 65 – Repeals and revocations
    • Section 66 – Commencement
    • Section 67 – Extent
    • Section 68 – Short title
▸ Schedule 1 Annual rates of duty
  • ▸ Part I – General
    • Paragraph 1
    • Paragraph 1ZA
  • ▸ Part IA – Light passenger vehicles registered before 1 April 2017: graduated rates of duty
    • Vehicles to which this Part applies (para 1A)
    • Graduated rates of duty (para 1B)
    • The reduced rate (para 1C)
    • The standard rate (para 1D)
    • The premium rate (para 1E)
    • Meaning of “prescribed” (para 1F)
    • Meaning of “EC certificate of conformity” and “UK approval certificate” (para 1G)
  • ▸ Part 1AA – Light Passenger Vehicles Registered On or After 1 April 2017
    • Vehicles to which this Part applies etc (para 1GA)
    • Exemption from paying duty on first vehicle licence for certain vehicles (para 1GB)
    • Graduated rates of duty payable on first vehicle licence
    • Rates of duty payable on any other vehicle licence for vehicle (para 1GD)
    • Higher rates of duty: vehicles with a price exceeding £40,000 (para 1GE)
    • Calculating the price of a vehicle (para 1GF)
    • Meaning of “taxi capable of zero emissions” (para 1GG)
  • ▸ Part IB – Light goods vehicles (paras 1H-1M)
    • Vehicles to which this Part applies (para 1H)
    • Annual rate of duty (paras 1J-1M)
  • ▸ Part II – Motorcycles (para 2)
    • Paragraph 2
  • ▸ Part III – Buses (para 3)
    • Paragraph 3
  • ▸ Part IV – Special Vehicles (para 4)
    • Paragraph 4
  • ▸ Part V – Recovery vehicles (para 5)
    • Paragraph 5 (1) The annual rate of vehicle excise duty applicable to...
  • ▸ Part VI – Vehicles used for exceptional loads (para 6)
    • Paragraph 6
  • ▸ Part VII – Haulage vehicles (para 7)
    • Paragraph 7
  • ▸ Part VIII – Goods vehicles (paras 8-19)
    • Basic rate (para 8)
    • Rigid goods vehicles exceeding 3,500 kgs revenue weight (paras 9-10)
    • Tractive units exceeding 7,500 kilograms train weight (paras 11-11C)
    • Annual rates of duty (para 11D)
    • Farmers’ goods vehicles and showmen’s goods vehicles (para 12)
    • Vehicles with reduced plated weights (para 13)
    • Vehicles for conveying machines (para 14)
    • Goods vehicles used partly for private purposes (para 15)
    • Exceptions (para 16)
    • Meaning of “trailer” (para 17)
    • Meaning of “island goods vehicle” (para 18)
    • Other expressions (para 19)
  • ▸ Part IVA – (paras 4A-4H)
    • Paragraph 4A
    • Paragraph 4B
    • Paragraph 4C
    • Paragraph 4D
    • Paragraph 4E
    • Paragraph 4EE
    • Paragraph 4F
    • Paragraph 4G
    • Paragraph 4H
▸ Schedule 2 Exempt vehicles
  • ▸ Electrically propelled vehicles (para 1)
    • Paragraph 1 Exempt vehicles
  • ▸ Old vehicles (para 1A)
    • Paragraph 1A
  • ▸ Trams (para 2)
    • Paragraph 2
  • ▸ Electrically assisted pedal cycles (para 2A)
    • Paragraph 2A
  • ▸ Vehicles not for carriage (para 3)
    • Paragraph 3
  • ▸ Police vehicles (para 3A)
    • Paragraph 3A
  • ▸ Fire engines etc. (paras 4-5)
    • Paragraph 4
    • Paragraph 5
  • ▸ Ambulances, medical courier vehicles and health service vehicles (paras 6-9)
    • Paragraph 6
    • Paragraph 6A
    • Paragraph 7
    • Paragraph 8
    • Paragraph 9
  • ▸ Mine rescue vehicles etc. (para 10)
    • Paragraph 10
  • ▸ Lifeboat vehicles (para 11)
    • Paragraph 11
  • ▸ Road construction and maintenance vehicles (paras 12-17)
    • Paragraph 12 Exempt vehicles
    • Paragraph 13 A road roller is an exempt vehicle
    • Paragraph 14
    • Paragraph 15 Exempt vehicles
    • Paragraph 16 Exempt vehicles
    • Paragraph 17 Exempt vehicles
  • ▸ Vehicles for disabled people (paras 18-20)
    • Paragraph 18
    • Paragraph 19
    • Paragraph 20
  • ▸ Vehicles used between different parts of land (para 20A)
    • Paragraph 20A
  • ▸ Tractors (para 20B)
    • Paragraph 20B
  • ▸ Light agricultural vehicles (para 20C)
    • Paragraph 20C
  • ▸ Agricultural engines (para 20D)
    • Paragraph 20D
  • ▸ Mowing machines (para 20E)
    • Paragraph 20E
  • ▸ Steam powered vehicles (para 20F)
    • Paragraph 20F
  • ▸ Electrically propelled vehicles (para 20G)
    • Paragraph 20G
  • ▸ Snow ploughs (para 20H)
    • Paragraph 20H
  • ▸ Gritters (para 20J)
    • Paragraph 20J
  • ▸ Vehicles used for short journeys between different parts of person’s land (para 21)
    • Paragraph 21 Exempt vehicles
  • ▸ Vehicle testing etc. (para 22)
    • Paragraph 22
  • ▸ Vehicles for export (para 23)
    • Paragraph 23
  • ▸ Vehicles imported by members of foreign armed forces etc. (para 24)
    • Paragraph 24
  • ▸ Light passenger vehicles with low CO2 emissions (para 25)
    • Paragraph 25
▸ Schedule 2A Immobilisation, removal and disposal of vehicles
  • Paragraph 1 Immobilisation
  • Paragraph 2 Offences connected with immobilisation
  • Paragraph 3 Removal and disposal of vehicles
  • Paragraph 4 Offences as to securing possession of vehicles
  • Paragraph 5 Payment of sum where licence not produced
  • Paragraph 6 Offences relating to vouchers
  • Paragraph 7 Vouchers: general
  • Paragraph 8 Disputes
  • Paragraph 9 Authorised persons
  • Paragraph 10 Application of provisions
  • ▸ Interpretation (paras 11-13)
    • Paragraph 11
    • Paragraph 12
    • Paragraph 13
▸ Schedule 3 Consequential amendments
  • Paragraph 1 The Scrap Metal Dealers Act 1964 (c. 69)
  • Paragraph 2 The Finance Act 1966 (c. 18)
  • Paragraph 3 The Wireless Telegraphy Act 1967 (c. 72)
  • Paragraph 4 The Port of London Act 1968 (c. xxxii)
  • Paragraph 5 The Road Traffic (Foreign Vehicles) Act 1972 (c. 27)
  • Paragraph 6 The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))
  • Paragraph 7 The Control of Pollution Act 1974 (c. 40)
  • Paragraph 8 The International Road Haulage Permits Act 1975 (c. 46)
  • Paragraph 9 The International Carriage of Perishable Foodstuffs Act 1976 (c. 58)
  • Paragraph 10 The National Health Service Act 1977 (c. 49)
  • Paragraph 11 The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14))
  • Paragraph 12 The Refuse Disposal (Amenity) Act 1978 (c. 3)
  • Paragraph 13 The National Health Service (Scotland) Act 1978 (c. 29)
  • Paragraph 14 The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19))
  • Paragraph 15 The Customs and Excise Management Act 1979 (c. 2)
  • Paragraph 16 The Hydrocarbon Oil Duties Act 1979 (c. 5)
  • Paragraph 17 The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1))
  • Paragraph 18 The Road Traffic Regulation Act 1984 (c. 27)
  • Paragraph 19 The Police and Criminal Evidence Act 1984 (c. 60)
  • Paragraph 20 The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57)
  • Paragraph 21 The Finance Act 1986 (c. 41)
  • Paragraph 22 The Income and Corporation Taxes Act 1988 (c. 1)
  • Paragraph 23 The Dartford-Thurrock Crossing Act 1988 (c. 20)
  • Paragraph 24 The Road Traffic Act 1988 (c. 52)
  • Paragraph 25 The Road Traffic Offenders Act 1988 (c. 53)
  • Paragraph 26 The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12))
  • Paragraph 27 The Environmental Protection Act 1990 (c. 43)
  • Paragraph 28 The New Roads and Street Works Act 1991 (c. 22)
  • Paragraph 29 The Road Traffic Act 1991 (c. 40)
  • Paragraph 30 The Criminal Justice Act 1991 (c. 53)
  • Paragraph 31 The Severn Bridges Act 1992 (c. 3)
  • Paragraph 32 The Finance Act 1994 (c. 9)
▸ Schedule 4 Transitionals etc
  • ▸ General transitionals and savings
    • Paragraph 1
    • Paragraph 2
    • Paragraph 3
    • Paragraph 4
    • Paragraph 5
  • Paragraph 6 Preservation of old transitionals and savings
  • Paragraph 7 Exemption for disabled passengers
  • Paragraph 8 Trade licences
  • Paragraph 9 Combined road-rail transport of goods
  • Paragraph 10 Regulations about registration and licensing
  • Paragraph 11 Assignment of registration marks
▸ Schedule 5 Repeals and revocations
  • Part I
  • Part II
Schedule 2 Exempt vehicles / Mowing machines (para 20E)

Mowing machines (para 20E)

Contents

  • Paragraph 20E Section commentary

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