Vehicle Excise and Registration Act 1994 section 1

Duty and licences

Section 1 establishes the charge to vehicle excise duty and sets out who must take out a vehicle licence to pay it.

• Vehicle excise duty is charged on every mechanically propelled vehicle that is either registered under the Act or used or kept on a public road in the United Kingdom.
• The duty also applies to anything that was once a mechanically propelled vehicle but has ceased to be one, if it is still registered or used or kept on a public road.
• For registered vehicles, the duty is paid through a vehicle licence taken out by the registered keeper or, if different, the person actually keeping the vehicle.
• For unregistered vehicles used or kept on a public road, the duty is paid through a vehicle licence taken out by the person keeping the vehicle.