Vehicle Excise and Registration Act 1994 section 6

Collection etc. of duty

Section 6 explains how vehicle excise duty is collected, who is responsible for levying it, what powers are available for its administration, and where the revenue is paid.

• Vehicle excise duty is levied by the Secretary of State, who holds the same powers, duties and liabilities as Customs and Excise officers in relation to excise duties and licensing.
• The Secretary of State may authorise agents to act on their behalf, and those agents also carry the same powers and responsibilities.
• Existing legislation on excise duties, including penalties and punishments, applies to vehicle excise duty — subject to specific modifications set out elsewhere in the Act (notably sections 47, 48 and 56 on legal proceedings and penalties).
• All vehicle excise duty collected, together with any fees received under the Act, must be paid into the Consolidated Fund.