Vehicle Excise and Registration Act 1994 section 40

Relevant period for purposes of section 38

Section 40 defines the "relevant period" used to calculate the additional liability imposed under section 38 when a vehicle keeper is convicted of not paying vehicle excise duty at the correct higher rate.

• The relevant period always ends on the date the offence was committed.
• Where the offence arises because the vehicle's revenue weight increased after the licence was taken out, the relevant period starts from the date the weight increased.
• In all other cases, the relevant period starts from the date the licence first took effect.
• The convicted person can reduce the additional liability by proving that, for any month or part-month within the relevant period, they were not the keeper of the vehicle or had already paid the correct higher rate of duty.