Vehicle Excise and Registration Act 1994 section 50

Time-limit for recovery of underpayments and overpayments

Section 50 sets a strict time limit within which either the government or a vehicle licence holder may seek to recover incorrect amounts of vehicle excise duty paid on a vehicle licence.

• A 12-month time limit applies to claims for both underpayments and overpayments of vehicle excise duty.
• The 12-month period begins at the end of the period for which the vehicle licence was taken out, not from the date the licence was issued.
• The Secretary of State may not bring proceedings to recover underpaid duty after this deadline has passed.
• Equally, a vehicle licence holder may not bring proceedings to recover overpaid duty after this deadline has passed.