Vehicle Excise and Registration Act 1994 section 5A

Additional power to exempt foreign vehicles

Section 5A grants the Secretary of State a regulation-making power to exempt foreign-registered vehicles from vehicle excise duty, subject to conditions and time limits.

• The Secretary of State may make regulations exempting vehicles registered outside the United Kingdom from vehicle excise duty.
• Any exemption may be made conditional and limited to a specified period, and the regulations may amend existing secondary legislation under the Vehicle Excise and Registration Act 1994 or the Motor Vehicles (International Circulation) Act 1952.
• Regulations may apply generally or for particular purposes and may have retrospective effect, but only where they confer or extend an exemption — a regulation that removes an exemption cannot be backdated.
• A "foreign vehicle" is defined as any vehicle registered under the law of a territory outside the United Kingdom.

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