Vehicle Excise and Registration Act 1994 section 3

Duration of licences

Section 3 sets out the permitted durations for which a vehicle excise licence may be taken out, including the standard twelve-month and six-month options, and the Secretary of State's power to create additional licence periods by order.

  • A vehicle licence can be taken out for twelve months, running from the beginning of the month in which it first takes effect.
  • A six-month licence is available where the annual vehicle excise duty rate exceeds ยฃ50, or where the vehicle is a tractive unit falling within a special-case category.
  • The Secretary of State may by order introduce additional licence periods of up to fifteen months, or shorter periods including less than one month for specified vehicle types, and may extend a first licence by up to thirty days beyond its normal duration.
  • A first vehicle licence cannot be taken out for less than twelve months if doing so would result in a lower annual rate of duty than would apply to a subsequent licence for the same vehicle.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.